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ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAHAN DAERAH (Studi Pada Badan Pengelolaan Keuangan dan Aset Daerah di Kabupaten Manokwari) Anik Wuriasih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.17-41

This study aims to examine the influence of several factors (human resources quality, information technology utilization, internal control systems and organizational commitments) on the quality of the financial information of local government in Manokwari. Type of data uses in this research is primary data which have been obtained from questionnaires which are directly distributed to the respondents who are the head and the staffs of accounting division on financial and asset management services area (BPKAD) of Manokwari. The number of population and study sample was 46 people. Sampling using sampling methods saturated. This research data analysis method is multiple linear regression. Results of this study can be conclude that the human resources quality, internal control systems and organizational commitments have a significant positive effect on the quality of local government financial reporting information, while the use of information technology utilization does not have an effect on the quality of local government financial reporting information. Suggestion for the further research is to expand the independent variables that affect the quality of the financial information of local government.

STRATEGI PENGEMBANGAN USAHA KECIL DAN MENENGAH DI KABUPATEN MANOKWARI Jein Sriana Toyib; Anik Wuriasih; Ted Matheus Suruan
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 7 No. 4 (2018): JMM November 2018
Publisher : Master of Management, Mataram University

Development strategies for small and medium enterprises in Manokwari Regency.Globally, the economic actors should be able to strengthen the capability during the ASEAN Economic Community including small and medium business actors. Therefore, this paper was intended to analyse and develop the strategies to enhance the capacity of small and medium enterprises in Manokwari Regency. The primary data concerning the strengths, weaknesses, opportunities, and threats of 50 small and medium enterprises were obtained systematically by implementing questionnaires and direct interviews to apply the SWOT analysis. The results revealed that the proper strategies were the growth strategy, market and product development, and market penetration.Persaingan yang ketat antara pelaku ekonomi termaksud pelaku usaha kecil dan menengah merupakan tantangan yang harus dihadapi dalam era Masyarakat Ekonomi Asean. Tujuan penelitian ini untuk menyusun strategi pengembangan usaha kecil dan menengah di Kabupaten Manokwari. Penelitian ini adalah penelitian kualitatif, dengan metode penelitian deskriptif. Populasi penelitian adalah seluruh usaha kecil menengah yang tercatat di Dinas Koperasi dan UKM Kabupaten Manokwari. Sampel penelitian berjumlah 50 UKM. Data dikumpulkan melalui melalui penyebaran kuisoner dan wawancara langsung terhadap usaha kecil dan menengah. Tehnik analisis data dengan mengunakan analisis deskriptif dan analisis SWOT untuk melihat strategi yang tepat bagi pengembangan usaha kecil dan menengah di Kabupaten Manokwari.Keywords : Growth strategy, market and product development, and market penetration

Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari Anik Wuriasih; Etik Wahyuni; Syarifuddin
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i1.25

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.

Akuntabilitas Finansial, Transparansi dan Partisipasi Masyarakat dalam Pengelolaan Dana Desa: Studi di Kampung Margorukun Distrik Oransbari Anik Wuriasih
JFRES Journal of Fiscal and Regional Economy Studies Vol. 4 No. 2 (2021): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v4i2.59

Purpose of this study was to determine and analyze the effect of income, the number of dependents, and premium prices on the demand for BPJS health services at Wosi Health Center, West Manokwari District, Manokwari Regency. The analytical method used is the quantitative descriptive analysis method with interview guides and questionnaires as instruments. Data analysis was performed using multiple linear regression analysis. The results showed that simultaneously the income variable, the number of dependents, and the premium price, had a significant effect, while partially only the number of dependents had a significant effect on the demand for BPJS health services at the Wosi Health Center

Faktor-Faktor yang Berpengaruh terhadap Persepsi Mahasiswa Tentang Etika Profesi Akuntan Virlitha G. B. Orisu; Mona Permatasari Mokodompit; Anik Wuriasih
ACE: Accounting Research Journal Vol 1 No 1 (2021): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT This study aims to empirically examine the influence of emotional intelligence, intellectual intelligence and love of money toward student’s perceptions on accountant professional ethics. Research data were collected by giving questionnaires to 91 accounting students of Economic and Business Faculty at Universitas Papua. The number of respondents is determined using saturated sampling technique. The data were then analyzed by using multiple linear regression analysis. The results of this study shows that from the three factors examined only intellectual intelligence that has influence towards student’s perception on accountant professional ethics. Whereas emotional intelligence and love of money have no influence toward student’s perception on accountant professional ethics. Keywords: Emotional Intelligence, Intellectual Intelligence, Love of Money, Student’s Perception, Accountant Profesional Ethics ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh kecerdasan emosional, kecerdasan intelektual dan love of money terhadap persepsi mahasiswa tentang etika profesi akuntan. Data penelitian ini diperoleh dengan membagikan kuisioner kepada 91 mahasiswa akuntansi di Fakultas Ekonomi dan Bisnis Universitas Papua. Jumlah responden yang dijadikan sampel tersebut ditentukan dengan menggunakan teknik sampling jenuh, Data kemudian dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa dari tiga faktor yang diteliti hanya kecerdasan intelektual yang berpengaruh terhadap persepsi mahasiswa tentang etika profesi akuntan. Sedangkan kecerdasan emosional dan love of money tidak berpengaruh terhadap persepsi mahasiswa tentang etika profesi akuntan. Kata Kunci: Kecerdasan Emosional, Kecerdasan Intelektual, Love of Money, Persepsi Mahasiswa, Etika Profesi Akuntan

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 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

Transparansi, Akuntabilitas Dan Kualitas Sumber Daya Manusia Dalam Pengelolaan Zakat, Infak Dan Sedekah Desirianingsih Haryati Parastri; Anik Wuriasih; Firdayanti Abdul Gani
ACE: Accounting Research Journal Vol 3 No 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT Lembaga Amil Zakat Nasional Yayasan Kesejahteraan Madani of West Papua civil is an zakat institution that collecs and distribute zakat, infak and sedekah . The research aim to analyze the transparency, accountability and quality of human resource at Lembaga Amil Zakat Nasional Yayasan Kesejahteraan Madani (Yakesma)of westPapua . The population in this studyt is the administrator of Yakesma totalling 4 people. the analytical method used in this study was a descriptive qualitative method. The research data was obtained using primary data sources, namely interviews and secondary data, namely in the form of notes and documents. Based on the result of the study, it shows that the form of transparency of LAZNAS Yakesma West Papua is reporting its financial reports to the Provincial BAZNAS every six months and to the Central Yakesma on a reguler basis. Based on the Statement of Financial Accounting Standart (PSAK) 109 concerning Accounting for Zakat, Infak/Sedekah. And Quality of Human Resources in managing ZIS at Yakesma West Papua. Basic amil certification Training (PSAD). Keywords: Transparency, Accountability, Quality of Human Resource, ZIS ABSTRAK Lembaga Amil Zakat Nasional Yayasan Kesejahteraan Madani Papua Barat merupakan lembaga amil zakat yang menghimpun dan menyalurkan dana zakat, infak dan sedekah. Penelitian ini bertujuan untuk mengetahui transparansi, akuntabilitas dan kualitas SDM pada Lembaga Amil Zakat Nasional Yayasan Kesejahteraan Madani (Yakesma) Papua Barat. Populasi dalam penelitian ini yaitu pengelola Yakesma Papua Barat yang berjumlah 4 orang. Metode analisis yang digunakan dalam penelitian ini yaitu metode kualitatif deskriptif. Data penelitian ini diperoleh dengan sumber data primer yaitu wawancara dan data sekunder yaitu berupa catatan dan dokumen-dokumen. Berdasarkan hasil penelitian, menunjukkan bahwa bentuk transparansi LAZNAS Yakesma Papua Barat yaitu melaporkan laporan keuangannya kepada BAZNAS Provinsi per enam bulan dan kepada Yakesma Pusat secara berkala. Sedangkan, laporan yang dapat diakses oleh masyarakat berupa laporan total penghimpunan dan penyaluran dana ZIS. Akuntabilitas laporan keuangan Yakesma Papua Barat telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 109 tentang Akuntansi Zakat, Infak/Sedekah. Dan Kualitas Sumber Daya Manusia dalam mengelola ZIS di Yakesma Papua Barat telah mumpuni karena pengelola mengikuti seminar terkait ZIS dan dilakukan pendamping rutin serta beberapa pengelola telah memiliki sertifikasi dengan mengikuti Pelatihan Sertifikasi Amil Dasar (PSAD). Kata Kunci : Transparansi, Akuntabilitas, Kualitas SDM, ZIS.

Pengaruh Teknologi Informasi Dan Sistem Informasi Akuntansi Dimasa Pandemi Covid-19 Terhadap Pendapatan UMKM Herwisma Situmorang; Verawati Simanjuntak; Anik Wuriasih
ACE: Accounting Research Journal Vol 3 No 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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ABSTRACT The Increase in income brings progress for a business to be able to survive in the competition and not go bankrupt, especially in the Covid-19 pandemic situation. This study aims to determine the effect of information technology and information systems during the Covid-19 pandemic on the income UMKM in the culinary sector. The type of research used is quantitative research with a descriptive approach. Analysis of the data used in this study was carried out with descriptive statistical analysis test, data quality test (consisting of validity test and reliability test), multiple linear regression analysis, and hypothesis testing (f-test and t-test), the coefficient of determination test (R2). The analysis result show that information technology variables and accounting information system variables have a positive and significant effect on UMKM Income. Keywords: Information Technology, Accounting Information Systems, UMKM Income. ABSTRAK Peningkatan pendapatan membawa kemajuan bagi suatu usaha untuk dapat bertahan dalam persaingan dan tidak mengalami kebangkrutan, terutama dalam situasi pandemi Covid-19. Penelitian ini bertujuan untuk mengetahui pengaruh teknologi informasi dan sistem informasi selama masa pandemi Covid-19 terhadap pendapatan UMKM sektor kuliner. Jenis penelitian yang digunakan yaitu penelitian kuantitatif dengan pendekatan deskriptif. Analisis data yang digunakan dalam penelitian ini dilakukan dengan uji analisis statistik deskriptif, uji kualitas data (yang terdiri dari uji validitas dan uji reliabilitas), uji asumsi klasik (yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas), analisis regresi linear berganda, dan uji hipotesis (uji f dan uji t), uji koefisien determinasi (R2). Hasil analisis secara simultan menunjukkan bahwa variabel teknologi informasi dan variabel sistem informasi akuntansi berpengaruh signifikan terhadap pendapatan UMKM. Sedangkan hasil analisis secara parsial variabel teknologi informasi dan variabel sistem informasi akuntansi berpengaruh secara positif dan signifikan terhadap pendapatan UMKM. Kata Kunci : Teknologi Informasi, Sistem Informasi Akuntansi, Pendapatan UMKM.

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