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All Journal Wikrama Parahita : Jurnal Pengabdian Masyarakat JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal Journal of Social Science

Rudiawie Larasati

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 3588983

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

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PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris Pada Inspektorat Provinsi Papua) Yumame, Leli Piska; Asnawi, Meinarni; Larasati, Rudiawie
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.39

This study aims to examine the effect of competence, independence, and experience on the auditquality of the inspectorate officials in Papua province. A common problem in this study is theexistence of audit findings that are not detected by the inspectorate apparatus as internal auditorsbut found by external auditors, the Supreme Audit Agency (BPK). Operationally, the researchvariables are elaborated into several indicators. The competency variables of the apparatus areelaborated into three indicators, namely mastery of accounting and auditing standards, insight intogovernment, and skills improvement programs. The variables of apparatus independence areelaborated into two indicators, namely personal disturbance and external interference. Theapparatus experience variable is elaborated into several indicators, namely: In terms of length ofwork as an auditor, and the number of audit tasks that have been carried out. The audit qualityvariable is elaborated into four indicators, namely: process quality, result quality, and follow-up onaudit results.The population of this study were officials from the Inspectorate of Jayapura City, Inspectorate, andPapua Province who also carried out regular inspections. Data were taken from questionnairesdistributed to respondents. The variables in this study are the independent variable (independent)competence (X1), independence (X2), and experience (X3), while the dependent variable(dependent) is the quality of the audit (Y). Data were analyzed using multiple linear regressionanalysis (multiple regression).The results showed that competence and experience had a positive and significant effect on auditquality, while the independence variable did not have a significant effect on audit quality. Thecoefficient of determination shows that together competence, independence, and experiencecontribute to the dependent variable (audit quality) by 55.1% while the remaining 44.9% isexplained by factors outside the model of this study.

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH RUMAH SAKIT DI KOTA JAYAPURA Oeghoede, Christy J. A.; Rofingatun, Siti; Larasati, Rudiawie
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.47

This study aims to examine the application of environmental accounting to waste management inhospitals in the city of Jayapura. This study used a survey in the form of a questionnaire to hospitalemployee respondents. The population in this study amounted to 70 people spread across fourhospitals including Jayapura Hospital, Abepura Hospital, Bhayangkara Hospital, and DianHarapan Hospital. The sampling technique in this study using purposive sampling in order toobtain the results of 50 people/respondents. The data analysis in this research used a validity test,reliability test, and structural model with the WarpPLS 7.0 program.The results of this study indicate that (1) the environmental responsibility variable has a positiveand significant effect on hospital waste management, and (2) the monetary environmentalaccounting variable has a positive and insignificant effect on hospital waste management.

Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Rumah Sakit Rudiawie Larasati; Siti Rofingatun; Christy Jeana Anastasya Oeghoede
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Penelitian ini bertujuan untuk menguji penerapan akuntansi lingkungan terhadap pengelolaan limbah pada rumah sakit di kota jayapura. Penelitian ini menggunakan survey berupa kuesioner kepada responden pegawai rumah sakit. Populasi dalam penelitian ini berjumlah 70 orang yang tersebar di empat rumah sakit diantaranya, RSUD Jayapura, RSUD Abepura, RS Bhayangkara, dan RS Dian Harapan. Teknik sampel dalam penelitian ini menggunakan purposive sampling sehingga diperoleh hasil 50orang/responden. Analisis data dalam penelitian menggunakan uji validitas, uji reliabilitas, dan model struktural dengan program WarpPLS 7.0.Hasil dari penelitian ini menunjukkan bahwa 1) variabeltanggungjawab lingkunganberpengaruh positif dan signifikan terhadap pengelolaan limbah rumah sakit dengan nilai p-value sebesar 0,001, dan 2) variabel akuntansi lingkungan moneter berpengaruh positif dan tidak signifikan terhadap pengelolaan limbah rumah sakit dengan nilai p-value 0,059.

Pengaruh Kesesuaian Kompensasi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Dengan Budaya Etis Organisasi Sebagai Variabel Moderating Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Jayapura) Muhammad Djatmiko; Meinarni Asnawi; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This research aims to provide empirical evidence to examine the effect of the suitability of compensation, internal control systems, the use of information technology and competence with organizational ethical culture as a moderating variable on fraud in the Local Government Organizations of the City of Jayapura. This study uses primary data obtained by distributing questionnaires manually despite the covid-19 outbreak in Indonesia and globally to 70 respondents with a population of employees in the Regional Government Organization of the City of Jayapura. The data analysis method used is the Structure Equivalent Model (SEM) approach with a Partial Least Square sampling method, namely the sampling technique used to obtain samples with a rolling process from one respondent to another. The results of this study show that the suitability of compensation, the use of information technology and competence does not affect fraud. The internal control system has a negative effect on fraud. Then the ethical culture of the organization does not moderate the suitability of compensation, the use of information technology for financial space, and then the ethical culture of the organization weakens the internal control system and competence against fraud. Keywords: Fraud; Compensation Suitability; Internal Control System; Utilization of Information Technology and Competence. Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris menguji pengaruh kesesuaian kompensasi, sistem pengendalian internal, pemanfaatan teknologi informasi dan kompetensi sebagai dengan budaya etis organisasi sebagai variabel moderating terhadap Fraud pada Organisasi Perangkat Daerah Pemerintah Kota jayapura. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara manual meskipun adanya wabah covid-19 di Indonesia dan global kepada 70 responden dengan populasi pegawai di Organisasi Perangkat Daerah Pemerintah Kota Jayapura. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equatuin Model (SEM) dengan medote Partial Least Square sampling yaitu teknik sampel yang digunakan untuk memperoleh sampel dengan adanya proses bergulir dari satu responden ke responden lainnya. Hasil penelitian ini adalah kesesuaian kompensasi, pemanfaatan teknologi informasi dan kompetensi tidak berpengaruh terhadap kecurangan (fraud). Sistem pengendalian internal berpengaruh negatif terhadap kecurangan (fraud). Kemudian budaya etis organisasi tidak memoderasi antara kesesuaian kompensasi, pemanfaatan teknologi informasi terhadap kecruangan dan berikutnya budaya etis organisasi memperlemah antara sistem pengendalian internal dan kompetensi terhadap kecurangan (fraud) Kata Kunci : Fraud; Kesesuaian Kompensasi; Sistem Pengendalian Internal; Pemanfaatan Teknologi Informasi dan Kompetensi.

THE EFFECT OF CHARACTERISTICS OF LOCAL GOVERNMENTS AND BPK AUDIT OPINIONS ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS (Empirical Study on Regencies/Cities in Papua Province in 2018-2019) Abner SP Marlissa; Siti Rofingatun; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16 No 1 (2021): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study aims to determine the effect of Wealth Level, Dependency Level and Audit Opinion on Financial Performance. The independent variables in this study are the level of wealth, the level of dependence and audit opinion and the dependent variable is the financial performance. The population in this study was a total of 30 Regency/City Regional Governments of Papua Province who were recorded in the Financial Audit Agency for the 2018-2019 period. The sample in this study is the number of audit results reports at the Papua Province Regency/City Financial Audit Agency for the 2018-2019 period. The type of data in this study is quantitative data. The source of data used in this study is secondary data in the form of financial statements in 2018 to 2019 obtained from the Financial Audit Agency (BPK). Data analysis used descriptive statistics, classical assumption test, multiple analysis, and hypothesis testing. Results Based on the research shows that partially and simultaneously the Regional Wealth Level Audit, Dependence Level and Opinion have a significant effect on Financial Performance. This significant effect indicates that the expected hypothesis can be accepted. The significant hypothesis explains that a high level of regional wealth, dependence and audit opinion can increase the number of distributions of financial performance.

Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Pascalina Van Sweet Sesa; Rama Soyan Arung Lamba; Kurniawan Patma; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 < 2.005) with significantly greater than 0.05, business risk variable (X2) value tcalculates greater than ttable (44,228 > 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 < 2.005) with a significant larger than 0.05, company size variable (X4) number tcount value smaller than ttable (1,267 < 2.005) with a significant greater than 0.05. Simultaneously from the statistical results it is known that the value of Fcalculates greater than the value of Ftable (611,856 > 2.54), with a value of significance (0.000 < 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.

Faktor-Faktor Yang Mempengaruhi Terjadinya Fraud Di Sektor Pemerintahan (Studi Empiris Pada Pemerintah Kabupaten Biak Numfor) Galih J. M Mansnandifu; Mariolin Ance Sanggenafa; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of compensation suitability, the effectiveness of internal control and organizational culture on fraud in the Biak Numfor Regency Regional Government Agencies. The data of this study were obtained from questionnaire data (primary). The population in this study are all employees who work in the finance sub-section in each Regional Government Agency of Biak Numfor Regency. The sampling method was purposive sampling, obtained 105 samples. This study uses a quantitative approach. The analysis used is multiple linear analysis, with t-test and coefficient of determination. The test results show that, firstly, the suitability of compensation has a significant effect on fraud. Second, the effectiveness of internal control has a significant effect on fraud. The three organizational cultures have no significant effect on fraud. The coefficient of determination is 0.309 or 30.9%, which means that the amount of compensation, the effectiveness of internal control and organizational culture against fraud is 30.9%, while the remaining 69.1% is explained by other causes originating from outside the regression that are not investigated in this study.

Analisis Pengungkapan Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (IFR) Sebagai Voluntary Disclosure Pada Tahun 2014-2018 Anita Oktaviani; Hastutie Andriati; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This study aims to test and analyze empirically the influence of company size, profitability, leverage, outside ownership, and systematic risk on internet financial reporting, an empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. In companies, the development of information technology, especially the internet very much used to facilitate various processes and activities of the company. The rapid use of the internet in the business world requires companies to use the internet for several company activities such as transactions, searching, or sharing information in hard-to-reach areas. This study uses a quantitative approach with the research population, namely companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017, and 2018. Data on financial reports and annual financial reports can be obtained through access to www.IDX.co.id. The population in this study were 123 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 29 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, company size has no significant effect on internet financial reporting with a significant value of 0.550, profitability has a significant effect on internet financial reporting with a significant value of 0.000, leverage has a significant effect on internet financial reporting with a significant value of 0.001, outside ownership has a significant effect on internet financial reporting. internet financial reporting with a significant value of 0.034 and systematic risk has no significant effect on internet financial reporting with a significant value of 0.862. Keywords: Size firm; Profitability; Leverage; Outside ownership; Systematic risk; Internet financial reporting Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secar empiris adanya pengaruh ukuran perusahaan, profitabilitas, laverage, outside ownership dan resiko sistematik terhadap internet financial reporting studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Pada perusahaan, perkembangan teknologi informasi khususnya internet sangat dimanfaatkan untuk mempermudah berbagai proses kegiatan dan aktivitas perusahaan. Pesatnya penggunaan internet dalam dunia bisnis menuntut perusahaan untuk menggunakan internet pada beberapa aktivitas perusahaan seperti transaksi, mencari atau berbagi informasi pada wilayah yang sulit dijangkau. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dan laporan keuangan tahunan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 123 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 29 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini ukuran perusahaan tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,550, profitabilitas berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,000, laverage berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,001, outside ownership berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,034 dan resiko sistematik tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,862. Kata Kunci : Ukuran perusahaan, Profitabilitas, Laverage, Outside ownership, Resiko sistematik, Internet financial reporting.

ANALISIS PENERAPAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI DI KOTA JAYAPURA Rudiawie Larasati; Meinarni Asnawi; Yundy Hafizrianda
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini bertujuan untuk mengetahui model Good University Governance pada perguruan tinggi kota Jayapura dengan menggunakan Informan anggota SPI dalam penentukan bobot prioritas menggunakan model Analytical Hierarchy Process. Serta untuk mengetahui penerapan Good University Governance di Kota Jayapura. Prinsip Good University Governance dalam penelitian ini menggunakan lima aspek yaitu Transparansi, Akuntabilitas, Responsibilitas, Independensi dan Keadilan. Penelitian ini menggunakan sampel perguruan tinggi yang berjumlah empat perguruan tinggi, yaitu UNCEN, UNIYAP, STIIE PORT NUMBAY dan USTJ. Dengan jumlah responden sebanyak 76 responden. Hasil penelitian ini menunjukkan bahwa model GUG yang dihasilkan oleh penentuan bobot anggota SPI memiliki nilai tertinggi pada variabel independensi yaitu dengan nilai sebesar 0,227, kemudian Transparansi sebesar 0,209, urutan ketiga ada pada akuntabilitas sebesar 0,206, urutan keempat ada pada Keadilan sebesar 0,201 dan urutan terakhir pada variabel responsibilitas sebesar 0,157. Penerapan GUG pada perguruan tinggi kota Jayapura masuk kedalam kriteria “Tinggi” dengan total skor 79,19 yaitu masuk pada interval 60,00-80,00. Oleh sebab itu disimpulkan bahwa penerapan GUG pada perguruan tinggi di kota Jayapura sudah dilaksanakan dengan baik.

Pelatihan Analytical Hierarchy Process (AHP) Dengan Menggunakan Aplikasi Expert Choice V.11 Siti Rofingatun; Rudiawie Larasati
The Community Engagement Journal Vol 3, No 1 (2020)
Publisher : UNIVERSITAS CENDERAWASIH

Decision-making is already a part of life, sometimes we are confronted on two or more options, or easy choices to the hardest. At decision making involving a system (simple or complex), it is possible that decision making is done after a certain process. One of the decision-making tools that can be used is the Analytical Hierarchy Process (AHP) using the Expert Choice V. 11 application to solve complex problems by targeting a hierarchy of criteria, assessed subjectively by interested parties and then attracting various considerations to develop weights or priorities (conclusions). Therefore, there needs to be training for students of the accounting department of FEB-Uncen who are on the level of drafting their research plan to understand one of the analysis tools that will be expected to be applied by the students in his research.

Co-Authors Abner SP Marlissa Anita Oktaviani Christy Jeana Anastasya Oeghoede Galih J. M Mansnandifu Hastutie Noor Andriati Kurniawan Patma Linda Yuliani Hutadjulu Mariolin Ance Sanggenafa Meinarni Asnawi, Meinarni Muhammad Djatmiko Muhammad Imran Kalam Oeghoede, Christy J. A. Pangayow, Bill J.C Pascalina V. S Sesa Rama Soyan Arung Lamba Ramasoyan Ramasoyan Siti Rofingatun Syaikhul Falah Victor Pattiasina Yohanes C. Seralurin Yumame, Leli Piska Yundy Hafizrianda

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