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All Journal Journal of Indonesian Economy and Business KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research JAKED Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal
Meinarni Asnawi, Meinarni
Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGELOLAAN BARANG MILIK DAERAH PADA OPD DI LINGKUNGAN PEMERINTAH KABUPATEN WAROPEN DENGAN KOMITMEN PIMPINAN SEBAGAI VARIABEL MODERATING Belo, Berlian Ritha; Asnawi, Meinarni; Wijaya, Anthonius H.C.
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.615 KB) | DOI: 10.52062/jurnal_aaa.v1i2.7

Abstract

This study aims to examine the factors that influence the Quality of Regional Property Management in the Waropen District Government. These factors include the variable Quality of Regional Apparatus, Regulatory Compliance and Management Information Systems. In addition, this studyuses moderating variables, namely Leadership Commitment. The analytical tool in this study used WarpPLS 6.0. This software can analyze SEM models based on variants or better known as Partial Least Square. The SEM analysis model with WarpPLS can identify and estimate the relationship between latent variables whether the relationship is linear or non linear The results of this study indicate that Apparatus Quality and Regulatory Compliance affect the Management of BMD with P-values of each variable 0.028 and 0.005. While the management information system has no effect with a P-value of 0.148. In addition, the leadership commitment is not able to moderate the quality of regional apparatus to the quality of BMD management with a pvalue of 0.070. While organizational commitment is able to moderate the variable compliance with regulations and management information systems on the quality of BMD management with the respective P-value values of 0.001 and 0.012.
PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH L, Lynda; Asnawi, Meinarni; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): 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.v2i2.29

Abstract

The research entitled "The Influence Of The Implementation Of Regional Financial ManagementInformation Systems, The Quality Of Human Resources, The Application Of Accounting StandardsAnd Government’s Internal Control System On The Quality Of Regional Financial Reports" aims toidentify to study how the quality of human resources, the implementation of regional financialmanagement information systems, the application of accounting standards, and the government’sinternal control system whether simultaneously or partially affecting the quality of regionalfinancial reports of Pegunungan Bintang regency. The causal approaches were used to analyze theconnection between independent and dependent variables or others. While the Multiple LinearRegression Analysis as an analysis tool in this study was used to measure the effect of independentvariables on the dependent variable. The result of this study indicates that the implementation ofregional financial management information systems (X1) has 2,845 with a significant level of 0,006,which means the implementation of regional financial management information systems has asignificant influence on the quality of regional financial reports of Pegunungan Bintang regency.Meanwhile, the independent variable of the quality of human resources (X2) has 3,084 with 0,003significance level, it explains that the quality of human resources has impacted significantly on thequality of regional financial reports of Pegunungan Bintang regency. As long as, the applications ofaccounting standard (X3) have a significant effect on the quality of regional financial reports ofPegunungan Bintang regency with 3,454 and 0,001 significance level. Furthermore, theGovernment’s Internal Control System variable (X4) with a value of 2,487 and a significant level of0,015, that indicates, the Government’s Internal Control System variable has significantly affected thequality of financial reports of Pegunungan Bintang regency. While the value of F measurement hasgreater than the value of F table (29,165>5,921), which explains that the quality of humanresources, the implementation of regional financial management information systems, theapplication of accounting standards and government’s internal control system simultaneously havea significant effect on the quality of regional financial reports of Pegunungan Bintang regency.
PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI Deisyi, Yulita; Asnawi, Meinarni; Simanjuntak, Aaron M. A.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): 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.v2i2.31

Abstract

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.
ANALISIS EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH Randalayuk, Christina; Asnawi, Meinarni; Wijaya, Anthonius H. Citra
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): 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.v2i2.32

Abstract

The objectives of this study were to evaluate the management of Government Fixed Assets inPegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis.The paper described the Analysis of Regional Property Administration Evaluation in thePegunungan Bintang District Government. The data was shown in tables with numbers andpercentages to be analyzed further with descriptive analysis. In analyzing research data the authoruses qualitative descriptive analysis, also known as content analysis.The results of the study showed that the administration of regional fixed assets in terms of recordingthe assets, The Financial and Asset Management Agency (BPKAD) in Pegunungan BintangRegency has carried out the bookkeeping. This comprises of process of recording regional fixedassets in lists of its users, the inventory cards, and in the database of regional’s fixed assets. Beforerecording the assets, at first, Asset have been identified into its classification based on the type andcodes of regional fixed assets. Thus, in general, it can be concluded that the implementation ofaccounting in the administration of fixed assets in The Financial and Asset Management Agency ofPegunungan Bintang Regency has been well implemented. Evaluation of administration of regionalfixed assets to the inventory on The Financial and Asset Management Agency in PegununganBintang Regency has been carried out in accordance with mandated regulations. This can be seenfrom the evidence of inventory execution such as the existence of recording documents, theDatabase of Inventory, and documented in Inventories Books. In addition, there are reportingdocuments such as List of Inventory Recapitulation and List of inventory Mutations. Evaluation ofadministration of regional fixed assets in terms of reporting to The Financial and AssetManagement Agency in Pegunungan Bintang Regency is carried out in stages based on informationcontained in the list of assets keepers and a list of the authority of its users and keepers. Authoritiesof fixed assets users have to submit assets User Reports every semester, yearly, and 5 years toassets keepers.
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

Abstract

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.
THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY Sambara, Elisha Jansen; Asnawi, Meinarni; Daat, Sylvia Christina
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.v3i2.49

Abstract

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.
PENGARUH KEWENANGAN SUPERVISOR TERHADAP RESPON AUDITOR DI LINGKUNGAN PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNANPROVINSI PAPUA (Studi Pada Instalasi Farmasi Kabupaten Dinas Kesehatan Kabupaten Pegunungan Bintang) Susilo, Yustinus Tito; Asnawi, Meinarni; Wijaya, Anthonius H. C.
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.v3i2.50

Abstract

The purpose of this study was to examine the effect of referent power variables, expert power,legitimate power, reward power, and coercive power as independent variables to performanceimprovement and impression management as dependent variables. This research has the purpose to answer the characteristic of exploratory, descriptive, explanation,and prediction research, using the survey method like questionnaire containing the question list thatwill be given to the respondent to be filled as purpose to get the information from the respondent.data processing using WarpPLS 5.0. The results of the study show that reference power, appreciation power, and coercive powerinfluence the improvement of performance and impression management, while expert power andlegitimate power have no effect on performance improvement and impression management.
Model Penerimaan Aplikasi Elektronik Laporan Harta Kekayaan Penyelenggara Negara (E-LHKPN) Pada Pejabat Aparatur Sipil Negera di Lingkungan Universitas Cenderawasih Simanungkalit, Lisnawati; Asnawi, Meinarni; WIjaya, Anthonius H.C
Jurnal Akuntansi, Audit, dan Aset Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study aims to determine the acceptance model of the State Administration ofWealth Report (E-LHKPN) application to state civil servants in the Cenderawasih Universityenvironment. The model used to explain the acceptance of the E-LHKPN system is the TechnologyAcceptance Model (TAM) with four latent variables.The type of data used in this research is quantitative data obtained from online questionnairesusing google Forms. The type of sampling used is non-probability sampling technique/census, wherethe sample is distributed to all officials who are required to report in the Cenderawasih UniversityEnvironment. The number of samples as many as 127 must report, calculated using the StructuralEquation Modeling (SEM) analysis technique which is one of the analysis techniques using the PartialLeast Square (PLS) 7.0 analysis tool program, using the warpPLS software.Based on the data analysis, the results obtained are as follows: perceived ease of use has asignificant effect on perceived benefits of use, perceived ease of use has a significant effect onbehavioral attitudes, perceived benefits of use have a significant effect on behavioral attitudes,perceptions of ease of use have an indirect effect on behavioral attitudes mediated by benefits.
Standar Akuntansi : Kualitas Standar dan Konsekuensi Ekonomi Meinarni Asnawi
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i1.60

Abstract

The article discusses quality and implications of economic consequences in standard accounting. A high quality accounting standard improves financial reporting by enhancing financial statement users’ abilities to make investment and credit decisions. Financial statement data are often used by regulatory bodies in the discharge of regulatory objectives. In such instances, changing accounting standards will have economic consequence–it will change regulatory relationships. Standard setting in the accounting fields is a political process, although many management accountants and accounting practitioners do not want to accept this conclusion (Murray and Mahaney:1986). Process of Standard accounting have four steps. First discusses the purposes served by setting accounting standard, second considering the process of regulation, third considering economic consequence and finally implementation. As a consequence, lobbying activity for accounting standard is carried on by those groups in society that have the most to gain and most to lost, i.e, large companies. Finally , economic consequence cannot be ignored when standards are set. On the other hand, conceptual, logical and technical accounting considerations are also essential to maintaining and improving existing standards. The real issue is striking a balance between the two. The fundamental reason for primacy of conceptual consideration is importance of neutrality and objectivity to a credible and effective standard setting process.
THE IMPACT OF AUDIT RATE, PERCEIVED PROBABILITY OF AUDIT ON TAX COMPLIANCE DECISION: A Laboratory Experiment Study) Meinarni Asnawi
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 2 (2013): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.071 KB) | DOI: 10.22146/jieb.29763

Abstract

This study aims to provide empirical evidence that audit rate and perceived probability of audit have impact on tax compliance. This study used a laboratory experiment to test the impact of economic factor (audit rate) and psychology factor (perceived probability of audit) on tax compliance decision. 78 participants were involved in this experiment from the master of science and doctoral program and accounting magister of FEB UGM Yogyakarta. This experiment used multilevel treatment experiment design and standard of fieldwork media for software. The results provide empirical evidence that audit rate and perceived probability of audit have significant relationship with tax compliance decision. Audit rate has indirectly related to tax compliance decisions by perceived probability of audit. We propose a model that is intended to clarify the mechanism through perceived probability of audit impact to tax compliance decisions. The result highlights the importance of obtaining a proper understanding of these factors for developing effective policies with the aim of increasing the level of compliance, and indicate that audit rate should be implemented to improve tax accuration report using perceived robability of audit by tax payer.
Co-Authors Aaron M. A. Simanjuntak Agustinus Salle Anthonius H. Citra Wijaya Asri Maria Magdalena Tamba ASRIDA ASRIDA Belo, Berlian Ritha Cornelia Desiana Matani Daat, Sylvia Christina Daryono Daryono Deisyi, Yulita Erwin Siahaya Estepanus Lolo Kassa Fitri Dwinarian Hadrian Ersa Tuari Hesty Theresia Salle Irda Nurhamsyah Irma Yanti Jamhari Jamhari Kurniawan Patma L, Lynda Manur Sitinjak Maria Cristine Andiko Mariolin Ance Sanggenafa Marisa Setiawati Muhamad Moses Demetouw Muhammad Djatmiko Novalia Herlina Bleskadit Novijanti A. R. Temaluru Pangayow, Bill J.C Pascalina V. S Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Prihatining Tyas Dwi Randalayuk, Christina Rudiawie Larasati Sambara, Elisha Jansen Simanungkalit, Lisnawati Stephanny Inagama Timisela Susilo, Yustinus Tito Syaikhul Falah Ulfah Rizky Muslimin Utari Ardiniamalia Wijaya, Anthonius H. C. Wijaya, Anthonius H.C Wijaya, Anthonius H.C. Yumame, Leli Piska Yundy Hafizrianda