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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Cakrawala Management Business Journal ACE : Accounting Research Journal Lensa Ekonomi
Camelia Lusandri Numberi
Universitas Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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NIAT MEMBELI DAN ELECTRONIC WORD OF MOUTH DI SITUS JEJARING SOSIAL: PENGUJIAN TERHADAP KUALITAS SITUS WEB, KEAMANAN BERTRANSAKSI, REPUTASI PERSEPSIAN, NORMA SUBYEKTIF DAN KEPERCAYAAN Camelia L. Numberi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.555 KB) | DOI: 10.35591/wahana.v18i2.107

Abstract

This research is supported by the emergence of the phenomenon of online communities that become a popular online place for users to search for and gather information about online shopping experiences through online shop or social networking site that aimed to reduce the risk of their transaction. The purpose of this research is to show empirical evidence about the influence of the quality of website, transaction safety, and subjective norm toward purchase intention and electronic word of mouth behavior with mediated of trust and perceived reputation in social networking site. From online survey that conducted we obtain 430 respondents of Facebook users account in Indonesia, and then processed using structural equation modeling (SEM) with the help of the application of Amos 22. Statistical analysis showed that 11 hypothesis that proposed existed four hypothesis unsupported, that is influence of the system quality to perceived reputation, the information quality to trust, the system quality to trust and the perceived reputation to shopping intention. In generally, this research is predicted online consumers behavior in the social networking site with regard to their activities to shopping online, especially about shopping intention and electronic wordof-mouth. Keywords: Social Commerce (S-commerce), Theory of Reasoned Action (TRA), Information Quality, System Quality, Transaction Safety, Perceived Reputation, Trust, Subjective Norms, Shopping Intention, electronic Word-of-Mouth (eWOM), Structural Equation Modeling (SEM).
PENGARUH KOMPETENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA TERHADAP KUALITAS HASIL PEMERIKSAAN Anggita Dian Krismadani; Hustianto Sudarwadi; Camelia Lusandri Numberi
Cakrawala Management Business Journal Vol 5 No 1 (2022): cakrawala
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v5i1.203

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of competence, integrity, objectivity, and work experience on the quality of an auditor's examination results. This research was conducted on auditors and examiners within the government, namely the Inspectorate Office of Manokwari Regency and the Inspectorate Office of West Papua Province. The population in this study were all auditors at the Inspectorate Office of Manokwari Regency and the Inspectorate Office of West Papua Province, totaling 40 auditors. The sampling technique in this research is saturated sampling by taking all members of the population as the research sample. The analysis used in this study was multiple linear regression analysis which was processed using the SPSS version 22 program. The results showed that only the objectivity variable had an effect on the quality of the examination results. The variables of competence, integrity, and work experience have no effect on the quality of the examination results. Keywords: Competence, Integrity, Objectivity, Work Experience, Quality of Examination Results.
Pengaruh Kompetensi Pegawai Dan Pemanfaatan Teknologi Informasi Terhadap Efektivitas Sistem Informasi Akuntansi Camelia L. Numberi
ACE: Accounting Research Journal Vol 2 No 1 (2022): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to examine the competence of employees in the accounting department and the use of information technology on the effectiveness of accounting information systems in each regional apparatus organization (OPD) in the Provincial Government, West Papua. Data collection in this study was carried out by distributing questionnaires to respondents, namely employees in finance department of 47 OPD in the West Papua Provincial Government. This research obtained 71 respondents. The results showed that employee competence and the use of information technology had a positive effect on the effectiveness of accounting information systems. Keywords: Employee Competence, Benefits of Technology Information, Effectiveness of Accounting Information Systems ABSTRAK Penelitian bertujuan untuk menguji kompetensi Pegawai Bagian Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Efektivitas Sistem Informasi Akuntansi di setiap Organisasi Perangkat daerah (OPD) yang berada di Pemda Provinsi Papua Barat, pengambilan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner kepada responden, yaitu kepada pegawai bagian keuangan yang berada pada 47 OPD di Pemda Provinsi Papua Barat. Responden penelitian yang diperoleh adalah berjumlah 71 responden. Hasil penelitian menunjukkan bawah kompetensi pegawai dan pemanfaatan teknologi informasi berpengaruh positif terhadap efektifitas sistem informasi akuntansi. Kata kunci: Kompetensi Pegawai, Manfaat Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi
Pengaruh Independensi, Lingkup Audit, Dan Keahlian Audit Terhadap Opini Audit Camelia Numberi; Anik Wuriasih; Alvany T. Wanma; Yomima D Salamuk
ACE: Accounting Research Journal Vol 2 No 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to examine the effect of independence, audit expertise, and audit scope on the provision of audit opinion of financial statements to BPK RI auditors representative of West Papua. The population in this study is all BPK RI auditors representing of West Papua, totaling 42 people. Sampling technique used in this study is saturated sample technique. While, the data analysis was handled by multiple regression analysis. The results of the study indicate that independence, audit expertise, and audit scope influence the auditor's considerations in giving an audit opinion on financial statements. Auditors who have high independence will definitely produce a good audit opinion, meaning that the auditor is not influenced and bound by any party, so that the audit opinion given is entirely in the public interest. Auditors who have high audit expertise will produce better audit opinions because the auditor will apply their audit competence in analyzing and explaining the contents of a financial report that produce precise and accurate so audit opinion also not misleading for all financial statements users. audit scope limitations will affect the provision of audit opinion on financial statements because the auditor cannot work freely in finding audit evidences. Keywords: : Audit Expertise, Audit Scope, Audit Opinion, Independency ABSTRAK Penelitian ini bertujuan menguji pengaruh Independensi, keahlian audit, dan lingkup audit terhadap Opini Audit atas Laporan Keuangan pada auditor BPK RI Perwakilan Provinsi Papua Barat. Populasi dalam penelitian adalah seluruh auditor BPK RI perwakilan papua barat yang berjumlah 42 orang. Teknik sampel yang digunakan dalam penelitian ini adalah sampel jenuh. Untuk analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa independensi, keahlian audit, dan lingkup audit berpengaruh terhadap pertimbangan auditor dalam pemberian opini audit atas laporan keuangan. Auditor yang memiliki Independensi yang tinggi pasti menghasilkan opini audit yang baik artinya auditor tidak dipengaruhi oleh pihak manapun dan tidak terikat dengan pihak manapun juga sehingga opini audit yang diberikan sepenuhnya untuk kepentingan umum. Auditor yang memiliki keahlian audit yang tinggi akan menghasilkan opini audit yang jauh lebih baik karna dalam menjalankan tugasnya auditor akan menerapkan keahlian audit yang dimilikinya dalam menganalisis dan menjelaskan isi dalam sebuah laporan keuangan sehingga opini audit yang dihasilkan akan lebih tepat dan akurat serta tidak menyesatkan para pengguna laporan keuangan. Pembatasan lingkup audit akan mempengaruhi pada pemberian opini audit atas laporan keuangan karena auditor tidak dapat bekerja dengan leluarsa dalam menemukan bukti-bukti audit. Kata Kunci: Independensi, Keahlian Audit, Lingkup Audit , Opini Audit
Analisis Kinerja Keuangan Anggaran Pendapatan Belanja Daerah Kabupaten Teluk Wondama Periode 2017 - 2021 Tety Lensiana Mandua; Camelia L. Numberi; Simson Werimon
Lensa Ekonomi Vol 16 No 02 (2022): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1342.213 KB) | DOI: 10.30862/lensa.v16i02.249

Abstract

This study uses financial ratio analysis to evaluate the effectiveness of the management of the Wondama Bay regional revenue and expenditure budget for 2017–2021. Descriptive qualitative research is such. The report on the realization of the Teluk Wondama Regency APBD for the 2017–2021 period as a secondary data source, and documentation as a data collection method. Based on the findings of the financial ratio analysis, the overall performance of the Wondama Bay Regency APBD Manager for the 2017-2021 period is as follows: (1). Financial performance analysis Unexpected differences or smaller differences occur in revenue growth. (2). The level of decentralization is still quite low. (3) Regional financial independence is still quite low. (4). Still not effective is effectiveness. (5). Efficiency is now experiencing efficiency.
the influence PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KEANDALAN PELAPORAN KEUANGAN (Studi Pada Bank Papua Kantor Cabang Manokwari) camelia lusandri numberi; Marlina Malino; Simson Werimon; Alvany Theresia Wanma
Cakrawala Management Business Journal Vol 6 No 1 (2023): cover mei 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v6i1.268

Abstract

The objectives of this research is to find out the impact of the human resource capacity, the utilization of information technology and the system of accounting internal control to the reliability of financial reporting (Case Study at the Main Branch Office of Papua Bank in Manokwari). Population in this research is all of the employees of the Main Branch Office of Papua Bank in Manokwari that carry out accounting and financial function which is 35 people. The sampling technique used saturated sample technique (census). The data used is primary data taken directly from the the distributed questionnaires. The results shows that the human resource capacity, the utilization of information technology and the internal control of accounting have a postive and significant impact on the reliability of financial reporting at Bank Papua Main Branch Office of Manokwari). Therefore, the human resource capacity, the utilization of information technology and the internal control of accounting determine the reliablity of financial reporting.
Co-Authors Alvany T. Wanma Alvany Theresia Wanma Anggita Dian Krismadani Anik Wuriasih Hustianto Sudarwadi Marlina Malino Simson Werimon Tety Lensiana Mandua Yomima D Salamuk