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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED The Community Engagement Journal ASERSI : Jurnal Akuntansi Terapan dan Bisnis International Journal of Economics (IJEC) Journal of Social Science

Hesty Theresia Salle

Universitas Cenderawasih

Author-ID : 3415164

Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Articles

Implementasi Pengelolaan Dana Otonomi Khusus Papua Sektor Kesehatan Kabupaten Paniai (Studi Fenomenologi) Aprianto Lalang Kuddy; Hesty Theresia Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 2 (2021)
Publisher : Universitas Cenderawasih

The aims of this study were to (1) reveal how the local government of Paniai Regency carries out their process of managing special autonomy fund for health sector which consists of planning, budgeting, performing, reporting and evaluating their programs and activities; (2) asses the effectiveness of delivering programs and activities from health agencies of Paniai regency to societies under the mandate of PERDASUS 25/2013. Thus, the population was Paniai local government agents in Health sector. This study employed descriptive analysis, trend analysis, frequency, and percentage for the quantitative data while the qualitative data collected from conducting in-depth interviews and observations. To analyze the data collected, a content analysis and documents from Special Autonomy Fund planning and management was used. One of the evident findings was that in implementing programs and activities under the Special Autonomy Fund in Health sector, the government of Paniai regency was not yet fully comply with required regulations.

Menilai Pemberian Opini Wajar Tanpa Pengecualian Atas Laporan Keuangan Pemerintah Daerah Agustinus Salle; Hesty Theresia Salle; Klara Wonar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Regional Government Financial Reports. The increased number of unqualified opinions is distrustful due to widespread misusage of local government budgets. The research used the Semester Examination Results Overview (IHPS) published by the BPK as the data source. We assume that BPK's provide unqualified opinion according to the criteria: conformity of financial reports with Government Accounting Standards, the use of sound Internal Control Systems, the compliance to the laws and regulations, and the follow-up of the auditors' recommendations. The findings reveal that the unqualified opinions prove for some reasons, but some actualities do not support the opinions.

ANALISIS FAKTOR DETERMINAN TERJADINYA KECENDERUNGAN KECURANGAN (STUDI PADA PEMERINTAH PROVINSI PAPUA) Hesty Theresia Salle; Meinarni Asnawi; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 1 (2020)
Publisher : Universitas Cenderawasih

The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.

PENGARUH TRANSFER PEMERINTAH PUSAT DAN FISKAL STRESS TERHADAP BELANJA DAERAH DI PROVINSI PAPUA BARAT Lillyani Margaretha Orisu; Rumas Alma Yap; Hesty Theresia Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

This research aims to examine the effect of central government transfers, fiscal stress, regional taxes and gross regional domestic product on regional spendingofdistricts/cities in West Papua Province, to analyze the effect of fiscal stress from two indicators, namely the ratio of local revenue to regional spending and the difference in expenditurewith revenue. Using panel data analysis method, the first equation uses a random effect model and the second equation uses a fixed effect model.Finding / Originality: That government transfers and gross regional domestic product have a positive and significant effect on regional spending. By using two measures of fiscal stress, it is found that the fiscal stress variable, both through the ratio of original local income to regional spending, and the difference in expenditures and regional revenues, has a significant and positive effect on regional spending

Persepsi Kemudahan Dan Persepsi Kegunaan Terhadap Kepatuhan Wajib Pajak Dimediasi Oleh Penggunaan E-Filing Eva Stevanny Abuur; Maylen K. P Kambuaya; Hesty Theresia Salle
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2585

This study aims to test the Effect of Perceived Ease, Perception of Usefulness on Taxpayer Compliance in submitting Annual Tax Returns with the Use of E-Filing as an Intervening Variable. This research uses a quantitative approach. Data collection was carried out using the Purposive Sampling technique. The data used are primary data obtained by distributing questionnaires. The subjects in this study are taxpayers who have an TIN. The sample used in this study was 100 respondents. The data analysis technique uses Non Probalility Sampling which is a technique that does not provide the same opportunity for each element or member of the population to be selected to be sampled with the help of using the SMARTPLS version 3.0 program. The results of this study are The Perception of Ease has a positive and significant effect on the Taxpayer's Propriety, the Perception of Usefulness has a positive and significant effect on The Compliance of The Mandatory The use of e-filing has a positive and significant impact on Taxpayer Compliance, the Perception of Ease has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing and the Perception of Usefulness has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing.

Pelatihan Pengelolaan Keuangan Pribadi Bagi Mahasiswa/I Di Asrama Kabupaten Fak-Fak Pascalina Van Sweet Sesa; Hesty Theresia Salle; Klara Wonar
The Community Engagement Journal Vol 5, No 2 (2022)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v5i2.2539

One of the intelligences that modern humans must possess is financial intelligence, which is intelligence in managing personal financial assets. The results of the 2019 national survey showed that the financial literacy rate of the population aged 15-17 years was 16% which indicates a low level and is more financially vulnerable in the sense of being able to spend money on pleasure than to save or invest to add assets. Thus, one way to respond to finances is how individuals can control their personal finances. Personal financial management training for students is carried out by the method of lectures, discussions, and exercises to identify needs and calculate the monthly expenses of students. To ensure that participants can understand the learning outcomes, at the end of this learning a posttest is carried out in the form of providing a simple survey to test the level of knowledge, attitudes, and behaviors of managing personal finances of students. The conclusion that can be made in the Student Personal Financial Management Training is to ensure that this training can provide an increase in understanding or level of financial literacy to the younger generation in planning for the future and their finances properly.

Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan BAZNAS Provinsi Papua Taufik Maulid; Syaikhul Falah; Hesty Theresia Salle
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3674

This study aims to determine the financial performance of the Automotive Sector Manufacturing companies for the 2018-2020 period. The data used in this study is secondary data obtained indirectly from the results of the company's financial statements. This type of research is descriptive research. The data analysis technique in this study used descriptive statistics to view and analyze the existing data. The results showed that the financial performance of the companies studied showed that they were in the unhealthy category because the average value produced was less than the industry standard which has been set.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA TAHUN 2016-2020 Hesty Theresia Salle; Arius Kambu; Elia Madatu Tandililing; Agustinus Salle; Klara Wonar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 1 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i1.2833

This study aims to analyze the financial performance of the Papua provincial government in 2016-2020. The analysis method used is the descriptive analysis method. This study provides results that based on the independence ratio, the Regional Government of Papua Province is still in an instructive pattern, where the role of the Central Government is still dominant. Then from the calculation of the effectiveness and efficiency of PAD shows that the Regional Government has a good performance in realizing the planned PAD, as well as in terms of efficiency it is good enough to reduce regional spending. Then from the calculation of the income growth ratio, there is a trend of increasing the amount of regional income although it is not too high, as well as from the ratio of expenditure growth every year there is an increase in regional spending.

Analysis of Motivation, Knowledge and Investment Education on Investment Interest in Capital Market Kurniawan Patma; Maylen K.P. Kambuaya; Rama Soyan Arunglamba; Hesty T. Salle
Journal of Social Science Vol. 2 No. 4 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

The purpose of this study is to determine and analyze the effect of investment motivation, investment knowledge on investment interest, investment education on investment interest in the capital market for students of the Faculty of Economics and Business, Cenderawasi University. The population taken in this study were students of the 2016 FEB Uncen Accounting Study Program and the 2017 class. The knowledge variable affected the investment interest of the 2016 FEB Uncen Accounting Study Program students and the 2017 class. Accounting FEB Uncen class 2016, class 2017 and class 2018.

Analysis of the Effect of Regional Expenditure Management on the Level of Community Welfare in Papua Province Jemy Ricardo Parera; Ayub Tanudy; Yuyunita; Ade Irma A. Srem; MaylenÂ K.P.Â Kambuaya; Hesty Theresia Salle; Quinci Fransiska Kambuaya; Siane Forince Siwa
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.524

The objectives of this research are (1) to find out how much direct and indirect spending affect the poverty rate through economic growth, (2) to find out how much direct and indirect spending affect the HDI level through economic growth, (3) find out how much direct spending and indirect spending affect the gini ratio through economic growth. To fulfill the research objectives and test the hypotheses that have been set, the analysis used is path analysis to facilitate data processing, so the analysis used in processing the data is the Amos Program Version 22. The research results show that: a direct relationship between direct expenditure variables and growth The economic correlation shows a positive but not significant correlation. The direct expenditure variable has a negative and significant effect on poverty, both directly and through the economic growth variable. The results show that the direct spending of the Papua provincial government has an indirect effect on the poverty rate in this area. The direct expenditure variable has a positive effect on improving HDI performance, both directly and through economic growth variables. That is, the correlation between direct spending on regional inequality shows a positive relationship, both directly and through economic growth variables. Indirect spending variables have a negative relationship to economic growth in Papua province. The correlation between indirect spending on poverty levels in Papua province shows negative relationship, both directly and through economic growth. Indirect expenditure variables have a negative correlation with HDI performance, both directly and through economic growth variables. Furthermore, indirect expenditure variables have a positive correlation with regional inequality in this area, both indirectly directly or through intervening variables of economic growth.

Co-Authors Ade Irma Srem Agustinus Salle Agustinus Salle Anthonius H. Citra Wijaya Aprianto Lalang Kuddy Arius Kambu Ayub Tanudy Elia Madatu Tandililing Eva Stevanny Abuur Jemy Ricardo Parera Kurniawan Patma Lillyani Margaretha Orisu Maylen K. P Kambuaya Maylen K.P. Kambuaya MaylenÂ K.P.Â Kambuaya Meinarni Asnawi, Meinarni Pascalina V. S Sesa Quinci Fransiska Kambuaya Rama Soyan Arung Lamba Rumas Alma Yap Rumas Alma Yap Siane Forince Siwa Syaikhul Falah Taufik Maulid Wonar, Klara Yuyunita

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