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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Analisa Akuntansi dan Perpajakan Cakrawala Management Business Journal JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal Lensa Ekonomi Jurnal Ilmu Kehutanan
Simson Werimon
Universitas Papua
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH KUALITAS SUMBER DAYA MANUSIA, REGULASI, DAN PERENCANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH PROVINSI PAPUA BARAT Novita Kristina Mramra; Balthazar Kambuaya; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.248 KB) | DOI: 10.52062/keuda.v6i3.1885

Abstract

The research aimed to examine and analyze the effects of the quality of human resources, eulation, and budget planning on the budget absorption in Regional Apparatus Organization of West Papua Province. This research was conduced by partially analyzing the quality of human resources, regulation, and budget planning on budget absorption. In this research used primary data and secondary data. The method of the data collection was the survey using the questionnaires distributed to the respondents. The data were then analyzed using the multiple Regression Statistical Package for the Social Sciences (SPSS).The research results indicated that the quality of human resources had an effects on the budget absorption variable of 0,379 or 37,9%. The regulation had a partial effect on budget absorption variable of 0,371 or 37,1%. Budget planning had a partial effect on budget absorption variable of 0,439 or 43,9%.     
REFOCUSING, RELOKASIANGGARAN DAN PERTANGGUNGJAWABAN APBD DALAM MASA PANDEMI COVID-19 DI PROVINSI PAPUA BARAT TAHUN 2020 Sugiyono Sugiyono; Adolf Z.D. Siahay; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.04 KB) | DOI: 10.52062/keuda.v6i3.1886

Abstract

Sugiyono, 2021. Refocusing, Budget Reallocation and Accountability of the Regional Budget during the 2020 West Papua Covid-19 Pandemic, supervised by Mr. Adolf Z. D. Siahay, as Advisor I and Mr. Samson Werimon, as Advisor II. The purpose of this study was to analyze the impact of refocusing, budget relocation and budget accountability during the 2020 West Papua Covid-19 pandemic.This type of research is qualified as descriptive qualitative research with data collection techniques obtained through observation, interviews, documentation and internet access. Primary data in this study were interviews with the Head of BPK Representative for West Papua Province and Head of BPKAD for West Papua Province and secondary data was obtained from Financial Audit Reports by BPK in 2019 and 2020.The results of the study prove that the Covid-19 Pandemic has a very wide impact both in terms of government, politics, and the economy as well as society, including the drastic decline in the performance of APBD management. The 2020 Covid-19 Fund Allocation was Rp. 779,114,469,608.75, with an absorption value of 36.56%. The Weakness of the 2019 APBD Management was 0.028% while the 2020 APBD management performance decreased by 0.390%. The percentage of the Covid-19 budget management performance value in 2020 was found to be lower by 11.81% or the management was less than optimal.
Faktor Faktor Yang Mempengaruhi Peran DPRD Dalam Pengawasan Keuangan Daerah Simson Werimon; Memed Ronsumre; Hustianto Sudarwadi
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.v2i1.24

Abstract

This study aims to examine the influence of personal background, political background and knowledge of council about budget towards the role members of DPRD on financial region supervision. This research is motivated by the fact individual backgroundwill effect to individual behavior for their role and on political activity. Dependent variable in this research are the role members of DPRD on financial region supervision. Independent variables are personal background, political background and knowledge of council about budget. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 43 respondents that members of DPRD at West Papua Province. Hipothesis of this study are examine by using Multiple Linear Regression use SPSS 22 program. The result of this indicated that‟s, first, there is a positive influence of personal background toward the role members of DPRD on financial region supervision. Second, political background haven‟t effect towards the role members of DPRD on financial region supervision. Third, knowledge of council about budget affect towards the role members of DPRD on financial region supervision. The suggestions for further research, research instrument of variable education and trainning, organizational experience, experience in DPRD should be developed. Measurement of variable length of employment in government should be developed.
Determinan Penerapan Akuntansi Pertanggungjawaban Terhadap Pengendalian Biaya Pada Badan Layanan Umum Rumah Sakit Umum Daerah Manokwari Simson Werimon; Mona P. Mokodompit; Subekti Catur Oktarisa
JFRES Journal of Fiscal and Regional Economy Studies Vol. 3 No. 1 (2020): 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.v3i1.38

Abstract

This study aims to determine the application of Organizational Structure, Budget Planning, Control Implementation, Reporting in Accountancy Accounting has a significant effect on Cost Control. Independent variables in this study are Organizational Structure, Budget Planning, Implementation of Control, Reporting. While the dependent variable is Cost Control. The population in this study were the Director, Head of Finance, Verification and Accounting Section, Treasury and Budget Section, and Administrative Staff totaling 66 people. The sampling technique used is the method of saturation sampling or census. The data used in this study are primary data obtained directly by means of spreading questionnaires to respondents. The test results of this study indicate that the Organizational Structure and Reporting have a significant effect on Cost Control. While Budget Planning and Implementation of Control does not affect the Cost Control.
Pengaruh Pengalaman Audit, Keahlian Audit, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Pada BPK-RI Perwakilan Provinsi Papua Barat) Billy Johan Herman Ratag; Simson Werimon; Syarifudin
JFRES Journal of Fiscal and Regional Economy Studies Vol. 4 No. 1 (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.v4i1.54

Abstract

This study aims to analyse the influence of audit experience, audit expertise, compliance pressure and complexity of tasks on auditor judgment audits. The sample in this study was an auditor working with the Audit Board of the Republic of Indonesia, representative of West Papua Province. The sample is selected based on purposive sampling method. Data collection was conducted by distributing questionnaires to 42 respondents and returned as many as 32 questionnaires. The data was analyzed using linear regression analysis with SPSS 21. The results of this study show that audit experience affects audit judgment auditors. Audit expertise has no effect on auditors' judgment audits. Compliance pressure affects auditors' judgment audits. The complexity of the task has no effect on the auditor's audit judgment.
Pengaruh Cash Holding Dan Bonus Plan Terhadap Income Smoothing Devi Puspita Ningrum; Simson Werimon; Verawati Simanjuntak
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.634 KB)

Abstract

ABSTRACT This study aims to determine the effect of cash holding and bonus plan on income smoothing in manufacturing companies listed on the indonesia stock exchange in the period of 2017-2019. This study uses quantitative methods. The sample determination using purposive sampling method and obtained 70 companies. Hypothesis testing in this study using logistic regression analysis technique. The results shows that cash holding has a significant and positive effect on income smoothing. Meanwhile, bonus plan has no significant effect on income smoothing. Keywords: Income smoothing, Cash holding, Bonus Plan ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh cash holding dan bonus plan terhadap income smoothing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Pelitian ini menggunakan metode kuantitatif. Penentuan sampel menggunakan metode purposive sampling dan menghasilkan sampel sebanyak 70 perusahaan. Pengujian hipotesis pada penelitian ini menggunakan teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa cash holding berpengaruh signifikan dan positif terhadap income smoothing sedangkan bonus plan tidak mempunyai pengaruh signifikan terhadap income smoothing. Kata kunci: Income smoothing, Cash holding, Bonus Plan
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan (Studi Kasus Pada Kantor BPKAD Provinsi Papua Barat) Marlina Barus; Simson Werimon; Desirianingsih Haryati Parastri
ACE: Accounting Research Journal Vol 1 No 1 (2021): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.707 KB)

Abstract

ABSTRACT This study aims to determine the effect of: (1) Human Resource (HR) competence (2) Government Accounting Standard implementation; (3) Internal Control System implementation (4) Information Technology (IT) utilization; and (5) Organizational commitment on the quality of financial statement of Regional Financial and Assets Management Agency (Badan Pengelola Keuangan dan Aset Daerah - BPKAD). The population of this study is the employees of BPKAD. The data were collected by giving questionnaires to 40 respondents and then analyzed by using multiple regression. The results show that the HR Competence (X1), Government Accounting Standard implementation (X2), Internal Control System implementation (X3), and IT Utilization (X4) have no significant effect on the Quality of Financial Statements. Meanwhile, the Organizational commitment (X5) has a significant effect on the Quality of Financial Statements. Keywords: Quality of Financial Statements, HR Competence, Government Accounting Standard Implementation, Internal Control System Implementation, IT Utilization, Organizational Commitment ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Kompetensi Sumber Daya Manusia (SDM); (2) Penerapan Standar Akuntansi Pemerintahan (SAP); (3) Penerapan Sistem Pengendalian Internal; (4) Pemanfaatan Teknologi Informasi (TI); dan (5) Pengaruh Komitmen Organisasi terhadap Kualitas Laporan Keuangan Kantor BPKAD. Populasi penelitian ini adalah pegawai kantor BPKAD. Data penelitian diperoleh dengan membagikan kuesioner kepada 40 responden. Hasil penelitian menunjukkan bahwa variabel Kompetensi SDM (X1), Penerapan SAP (X2), Penerapan SPI (X3), dan Pemanfaatan TI (X4) tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan. Sedangkan variabel Komitmen Organisasi (X5) berpengaruh signifikan terhadap Kualitas Laporan Keuangan kantor Badan Pengelola Keuangan dan Aset Daerah Provinsi Papua Barat. Kata Kunci: Kualitas Laporan Keuangan, Kompetensi SDM, Penerapan SAP, Penerapan SPI, Pemanfaatan TI, Komitmen Organisasi
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.
Analisis Faktor yang Mempengaruhi Kinerja Aparat Pemerintah Daerah (Studi Kasus pada Organisasi Perangkat Daerah Kabupaten Manokwari) Anik Wuriasih; Grace M Sirande; Simson Werimon; Marlina Malino
Lensa Ekonomi Vol 16 No 01 (2022): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.387 KB) | DOI: 10.30862/lensa.v16i01.210

Abstract

This study was conducted to answer the existing problems, namely whether budget participation,clarity of budget targets, quality of human resources, functional supervision on performance.Performance tested was the performance of government officials in Manokwari Regency. The research was conducted by survei by distributing questionnaires to officials directly involved in the budgeting process, the three officials in each the regional work units (OPD). The questionnaire can be used amounted to 84 questionnaire. Instrument test and classical test show that all data are valid and reliable and meet the testing criteria so that research can be continued with multiple linear regression of the data. The result showed budget participation and quality of human resources has postive influence on the performance of government officials.While the clarity of budget targets and functional supervision was not influenced on the performance of government officials. The determination coefficient test states that the four variables are able to have an effect on performance of government officials by 60,2%, while the remaining 39,8% is influenced by other variables outside the research. Penelitian ini dilakukan untuk menjawab permasalahan yang ada, yaitu apakah partisipasi penyusunan anggaran, kejelasan sasaran anggaran, kualitas sumberdaya manusia dan pengawasan fungsional berpengaruh terhadap kinerja. Kinerja yang diuji adalah kinerja aparat Pemerintah Daerah Kabupaten Manokwari. Penelitian ini dilakukan dengan metode survei dengan menyebarkan kuesioner kepada para pejabat yang terlibat langsung dalam proses penyusunan anggaran, yaitu tiga orang pejabat di tiap-tiap Organisasi Perangkat Daerah (OPD). Kuesioner yang dapat digunakan berjumlah 84 kuesioner. Uji instrumen dan uji klasik menunjukkan semua data valid dan reliabel dalam memenuhi kriteria pengujian, sehingga penelitian dapat dilanjutkan dengan meregresi linear berganda data tersebut. Hasil penelitian menunjukkan partisipasi penyusunan anggaran dan kualitas sumberdaya manusia berpengaruh positif terhadap kinerja aparat Pemerintah Daerah Kabupaten Manokwari akan tetapi kejelasan sasaran anggaran dan pengawasan fungsional tidak berpengaruh terhadap kinerja aparat Pemerintah Daerah Kabupaten Manokwari. Uji koefisien determinasi menyebutkan bahwa keempat variabel mampu memberikan pengaruh terhadap kinerja aparat Pemerintah Daerah sebesar 60,2% sedangkan sisanya sebesar 39,8% dipengaruhi variabel lain di luar penelitian.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENDIDIKAN PELATIHAN, SERTA PERAN PENDAMPING DESA TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM KEUANGAN DESA (Studi Pada Desa Di Distrik Prafi Kabupaten Manokwari) lilik setiawati; verawati simanjuntak; simson werimon
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 1 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.259 KB) | DOI: 10.25139/jaap.v6i1.4350

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh kualitas sumberdaya manusia, pendidikan pelatihan serta peran pendamping desa terhadap efektivitas penggunaan sistem keuangan desa (SISKEUDES) di Distrik Prafi. Jenis Penelitian merupakan penelitian kuantitatif. Teknik pengumpulan data dilakukan dengan cara wawancara. Hasil penelitian menunjukkan bahwa pendidikan dan pelatihan berpengaruh terhadap efektivitas penggunaan SISKEUDES di Distrik Prafi Kabupaten Manokwari. Variabel kualitas sumber daya manusia dan Peran pendamping desa tidak berpengaruh signifikan terhadap efektivitas penggunaan SISKEUDES.
Co-Authors Adolf Z.D. Siahay Alvany Theresia Wanma Anik Wuriasih Balthazar Kambuaya Billy Johan Herman Ratag Camelia Lusandri Numberi Desirianingsih Haryati Parastri Devi Puspita Ningrum Grace M Sirande Hustianto Sudarwadi Jonni Marwa Lilik Setiawati Marlina Barus Marlina Malino Marlina Malino Memed Ronsumre Mona P. Mokodompit Novita Kristina Mramra Rojojor Silitonga Subekti Catur Oktarisa Sugiyono Sugiyono Syarifudin Tety Lensiana Mandua Verawati Simanjuntak Verawati Simanjuntak