EJurnal UNCEN (Universitas Cenderawasih)
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No full textWestern border area between Indonesia and East Timor has become an important point of interaction between traditional communities who refer themselves as Timorese. These communities have long shared similar cultures, languages, and economic activities, thus strengthening their kinship along the border. However, the emergence of the Coronavirus (Covid-19) pandemic in 2020-2023 poses a real threat to border security of Indonesia and East Timor, particularly the traditional communities. This article aims to analyze the implications of the Covid-19 pandemic at Indonesia-East Timor’s border from a social, economic, and security perspective. Border security and sociological liberalism theory emphasizing identity will be used as frameworks to assess the dynamics. This article used descriptive qualitative methods through mostly secondary data but was supported by primary data as well. This study reveals three critical findings. Firstly, despite the closure of the borders due to the pandemic, traditional communities are still permitted to visit relatives in the neighboring country for cultural purposes only. Secondly, unemployment became a primary issue for border communities during the pandemic. Thirdly, illegal smuggling and illegal border crossers added to the complexity of security dynamics during the pandemic period.
KEYWORDS
Border security; Covid-19; Indonesia; Timor-Lest
Pendampingan Kunjungan Belajar Implementasi Dana Awal Otonomi Khusus Papua
Get PDFThe study visit activity is a service activity which aims to provide understanding to students and supervisors from ASNs at the Papua Province BAPPEDA office as resource persons on the study visit. The methods or stages in implementing this service are the preparation stage, implementation stage and evaluation stage. As a result of this service activity in the form of a study visit, it can be concluded that the process of understanding the initial stages of the policy of the Special Autonomy Law or Law Number 21 of 2001 is the beginning of the implementation of the special autonomy program from a term of office of 5 (five) years during the period of Provincial Governor Papua, Father Jacobus or Jaap Salossa, whose leadership implemented the Special Autonomy Law. With several criteria, the results of the evaluation of the 2002-2006 Special Autonomy Fund Allocation that have been evaluated have several recommendations that will be implemented in the period after 2006 by the next Governor of Papua Province. Apart from that, the realization of this study visit activity by the community service team of students and supervisors at the Faculty of Economics & Business, Ottow Geissler University Papua has proven that understanding of Special Autonomy from BAPPEDA data is very reliable to increase knowledge about the rules and allocation of funds in Land of Papua.
Keywords: Initial Implementation of Special Autonomy in 2002-2006, Study Visits, Allocation of Special Autonomy Fund
Faktor-Faktor yang Mempengaruhi Kemampuan Auditor Mendeteksi Kecurangan dengan Moderasi Pengalaman Auditor (pada BPK-RI Perwakilan Provinsi Papua)
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This study aims to determine the effect of time pressure, auditor independence, and professional auditor skepticism on the auditor\u27s ability to detect fraud by moderating auditor experience. The population in this study is all auditors working at the financial audit agency (BPK), representative of Papua province, and as many as 94 auditors. The sample in this study was 88 auditors. The method used is moderation analysis with data processing tools using SmartPls software version 3.00. Based on the tests conducted show that time pressure has no impact on the auditor\u27s ability to detect fraud at the Papua Province Audit Agency (BPK). Auditors\u27 independence significantly impacts the auditor\u27s ability to detect fraud at the Papua Province Audit Board (BPK). The professional skepticism of auditors has an impact but is not significant on the auditor\u27s ability to detect fraud in the financial audit agency (BPK) of Papua Province. At the same time, auditor experience moderates the influence of time pressure, auditor independence, and auditors\u27 professional skepticism negatively.
Keywords: Time Pressure, Auditor Independence, Professional Auditor Skepticism, Auditor Ability to Detect Fraud, Auditor Experience
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh time pressure, independensi auditor dan skeptisme profesional auditor terhadap kemampuan auditor mendeteksi kecurangan dengan moderasi pengalaman auditor. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada badan pemeriksa keuangan (BPK) perwakilan provinsi Papua sebanyak 94 orang auditor. Sampel dalam penelitian ini yaitu 88 orang auditor. Metode analisis yang digunakan adalah analisis moderasi dengan alat pengolahan data menggunakan software SmartPls versi 3.00. Berdasarkan pengujian yang dilakukan menunjukkan bahwa time pressure tidak memiliki dampak pada kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Independensi auditor memiliki dampak yang signifikan pada kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Skeptisme profesional auditor memiliki dampak namun tidak signifikan terhadap kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Sedangkan pengalaman auditor memoderasi secara negatif pengaruh time pressure, independensi auditor dan skeptisme professional auditor.
Kata Kunci: Time Pressure, Independensi Auditor, Skeptisme Profesional Auditor, Kemampuan Auditor Mendeteksi Kecurangan, Pengalaman Audito
Pengaruh Inventarisasi Aset, Legal Audit dan Penilaian Aset terhadap Optimalisasi Aset (Studi Kasus pada Pemerintah Daerah Keerom)
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This study aims to determine and analyze the influence of asset inventory, legal audit, and asset valuation on asset optimization in Keerom Regency. The population and sample in this study are holders of the power to manage regional property in 36 OPDs within the scope of work of the Keerom Regency government, namely Goods Users, Head of OPD, Head of SKPD Program, and SKPD Goods Manager. In this study, sampling was carried out using the saturated sample method/census sample, a sample determination technique where all populations are sampled. Data collection uses questionnaires and test tools used by SPSS 26. The study results show that Asset Inventory does not affect Asset Optimization in the Keerom Regency Regional Government. In contrast, legal audits and asset valuations impact asset optimization for the Keerom Regency government.
Keywords: Asset Optimization, Asset Inventory, Legal Audit, Asset Valuation
Abstrak
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh inventarisasi aset, legal audit dan penilaian aset terhadap optimalisasi aset pada Kabupaten Keerom. Populasi dan sampel dalam penelitian ini adalah pemegang kekuasaan pengelolaan barang milik daerah pada 36 OPD lingkup kerja pemerintah Kabupaten Keerom yaitu Pengguna Barang, Kepala OPD, Kabag Program SKPD dan Pengurus Barang SKPD. Dalam penelitian ini penyampelan dilakukan dengan metode sampel jenuh/sampel sensus yaitu teknik penentuan sampel dimana semua populasi dijadikan sampel. Pengumpulan data menggunakan kuesioner dan alat uji yang di gunakan SPSS 26. Hasil penelitian menunjukkan bahwa Inventarisasi Aset tidak berpengaruh terhadap Optimalisasi Aset di Pemerintah Daerah Kabupaten Keerom sedangkan Legal Audit dan Penilaian Aset berpengaruh terhadap Optimalisasi Aset di Pemerintah Kabupaten Keerom.
Kata Kunci: Optimalisasi Aset, Inventarisasi Aset, Legal Audit, Penilaian Aset
Pengaruh Penerapan Sistem Informasi Akuntansi, Kesesuaian Tugas dan Penggunaan Teknologi Informasi terhadap Kinerja Pegawai di Pemerintah Kabupaten Sorong
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Accounting information systems are essential in improving employee performance by implementing their responsibilities. As an integral part of the organization, this system is designed to collect, classify, process, analyze, and present information relevant to decision-making, especially financial aspects, for internal and external needs. In an agency, an accounting information system aims to process financial data from various sources into information that can reduce risks in the decision-making process. The accuracy and relevance of the information produced ensure more effective decision-making (Putri & Priyadi, 2019). This study aims to identify the main problems in employee performance assessment, analyze factors that affect employee performance in the Sorong Regency Government area, and provide recommendations for improvements and strategies for achieving employee performance through the implementation of accounting information systems, the implementation of appropriate individual tasks, and the optimal use of information technology. The research results are expected to be a reference for the Sorong Regency Government in improving employee performance to support better public services for the community. Data was collected through a survey, with questionnaires distributed to 32 OPDs within the Sorong Regency Government. Data was analyzed using SPSS software. Based on the study\u27s results, implementing accounting information systems significantly influences employee performance. However, task suitability and the use of information technology individually do not significantly influence employee performance. Overall, the implementation of accounting information systems, task suitability, and the use of information technology simultaneously have a significant influence on employee performance.
Keywords: Implementation of Accounting Information Systems, Task Suitability, Use of Technology, and Employee Performance.
Abstrak
Sistem informasi akuntansi berperan penting dalam meningkatkan kinerja pegawai melalui pelaksanaan tanggung jawab mereka. Sebagai bagian integral dari organisasi, sistem ini dirancang untuk mengumpulkan, mengklasifikasikan, memproses, menganalisis, dan menyajikan informasi yang relevan bagi pengambilan keputusan, terutama yang berkaitan dengan aspek keuangan baik untuk kebutuhan internal maupun eksternal. Dalam suatu instansi, sistem informasi akuntansi bertujuan mengolah data keuangan dari berbagai sumber menjadi informasi yang dapat mengurangi risiko dalam proses pengambilan keputusan. Keakuratan dan relevansi informasi yang dihasilkan memastikan pengambilan keputusan yang lebih efektif (Putri & Priyadi, 2019). Penelitian ini bertujuan untuk mengidentifikasi permasalahan utama dalam penilaian kinerja pegawai, menganalisis faktor-faktor yang memengaruhi kinerja pegawai di wilayah Pemerintah Kabupaten Sorong, serta memberikan rekomendasi untuk perbaikan dan strategi pencapaian kinerja pegawai melalui penerapan sistem informasi akuntansi, pelaksanaan tugas individu yang sesuai, dan pemanfaatan teknologi informasi yang lebih optimal. Hasil penelitian diharapkan dapat menjadi acuan bagi Pemerintah Kabupaten Sorong dalam meningkatkan kinerja pegawai sehingga mampu mendukung pelayanan publik yang lebih baik bagi masyarakat. Pengumpulan data dilakukan melalui survei dengan menyebarkan kuesioner kepada 32 OPD di lingkungan Pemerintah Kabupaten Sorong. Analisis data menggunakan perangkat lunak SPSS. Berdasarkan hasil penelitian, penerapan sistem informasi akuntansi memiliki pengaruh signifikan terhadap kinerja pegawai. Namun, kesesuaian tugas dan penggunaan teknologi informasi secara individu tidak memberikan pengaruh yang signifikan terhadap kinerja pegawai. Secara keseluruhan, penerapan sistem informasi akuntansi, kesesuaian tugas, dan penggunaan teknologi informasi secara simultan memberikan pengaruh signifikan terhadap kinerja pegawai.
Kata Kunci: Penerapan Sistem Informasi Akuntansi, Kesesuaian Tugas, Penggunaan Teknologi dan Kinerja Pegawai
Implementasi Green Accounting dan Dampaknya pada Keberlanjutan Pengelolaan Hutan Adat Masyarakat Moi di Kabupaten Sorong (Studi Kasus pada Perusahaan Kelapa Sawit)
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The rapid development of industry in Indonesia that is not balanced with social responsibility for the environment has caused environmental damage. The long process that companies go through, from processing raw materials to turning into finished products, often focuses on maximizing profits without paying attention to environmental responsibility (Auliya, 2018). As a result, environmental damage such as air, soil, and water pollution continues to occur, one example is forest and land fires during the 2015-2019 period caused by the conversion of land to plantations (Kompas.com, 2019). To overcome this problem, the government through the Ministry of Environment and Forestry (KLHK) initiated the Company Performance Assessment Program (PROPER) which aims to improve the company\u27s environmental performance. One of the approaches that plays an important role in this is environmental accounting. Environmental accounting helps companies analyze waste-related costs, support decision-making, and encourage more environmentally friendly operational practices (Prasetyo, R. A & Adi, 2020). This research aims to analyze customary forest management with a green accounting approach to support sustainability. The location of the research is a palm oil company in the customary area of the Moi community, Sorong Regency. With the phenomenological method, data is collected through interviews and observations, then analyzed qualitatively descriptively. The results of the study show that the implementation of green accounting in palm oil companies includes the integration of environmental costs in business decision-making, CSR implementation, and environmental impact management. Green accounting supports sustainability, even though its implementation is constrained by a lack of technology, standard guidelines, and understanding of human resources. The positive impacts include improving the welfare of indigenous peoples, but the negative impact is the loss of traditional livelihoods that trigger conflicts.
Keywords: Green Accounting, and Sustainability of Customary Forests
Abstrak
Pesatnya perkembangan industri di Indonesia yang tidak diimbangi dengan tanggung jawab sosial terhadap lingkungan telah menyebabkan kerusakan lingkungan. Proses panjang yang dilalui perusahaan, mulai dari mengolah bahan mentah hingga menjadi produk jadi, sering kali berfokus pada upaya memaksimalkan keuntungan tanpa memperhatikan tanggung jawab lingkungan (Auliya, 2018). Akibatnya, kerusakan lingkungan seperti pencemaran udara, tanah, dan air terus terjadi, salah satu contohnya adalah kebakaran hutan dan lahan (karhutla) selama periode 2015-2019 yang disebabkan oleh alih fungsi lahan menjadi perkebunan (Kompas.com, 2019). Untuk mengatasi masalah ini, pemerintah melalui Kementerian Lingkungan Hidup dan Kehutanan (KLHK) menginisiasi Program Penilaian Kinerja Perusahaan (PROPER) yang bertujuan meningkatkan kinerja lingkungan perusahaan. Salah satu pendekatan yang berperan penting dalam hal ini adalah akuntansi lingkungan. Akuntansi lingkungan membantu perusahaan menganalisis biaya terkait limbah, mendukung pengambilan keputusan, dan mendorong praktik operasional yang lebih ramah lingkungan (Prasetyo, R. A & Adi, 2020). Penelitian ini bertujuan menganalisis pengelolaan hutan adat dengan pendekatan green accounting untuk mendukung keberlanjutan. Lokasi penelitian adalah perusahaan kelapa sawit di wilayah adat masyarakat Moi, Kabupaten Sorong. Dengan metode fenomenologi, data dikumpulkan melalui wawancara dan observasi, lalu dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan green accounting di perusahaan kelapa sawit meliputi integrasi biaya lingkungan dalam pengambilan keputusan bisnis, pelaksanaan CSR, dan pengelolaan dampak lingkungan. Green accounting mendukung keberlanjutan, meski implementasinya terkendala kurangnya teknologi, pedoman standar, dan pemahaman SDM. Dampak positifnya mencakup peningkatan kesejahteraan masyarakat adat, tetapi dampak negatifnya adalah hilangnya penghidupan tradisional yang memicu konflik.
Kata Kunci: Green Accounting, dan Keberlanjutan Hutan Ada
Gambaran Keterampilan Sosial Siswa dan Implikasi dalam Layanan Bimbingan Konseling
Get PDFTujuan Penelitian ini adalah memaparkan gambaran keterampilan sosial pada siswa serta implikasi dalam layanan bimbingan konseling. Penelitian ini mengunakan metode deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini sebanyak 3 kelas parallel yaitu kelas VII, VIII, dan kelas IX yang berjumlah 196 siswa, dan untuk menentukan sampel atau Kelas yang menjadi subjek penelitian digunakan teknik purposive sampling yaitu sampel diambil dengan maksud dan tujuan tertentu. Adapun sampel yang dipilih adalah kelas VIII dengan jumlah 63 siswa. Instrumen keterampilan sosial yang digunakan adalah Skala model likert. Secara keseluruhan skor capaian responden untuk keterampilan sosial siswa di SMP Perintis Depok berada kategori sedang 47,62%. Dilihat pada aspek terdapat kategori tinggi aspek peer acceptance yaitu sebesar 72,78%, perilaku interpersonal 72,57%, keterampilan komunikasi 71,92% kategori sedang aspek hubungan diri sendiri yaitu sebesar 63,35%, dan kategori rendah aspek kesuksesan akademis sebesar 52,02%.
Pengembangan Keterampilan Ecoprint Pada Media Keramik Untuk Mendukung Usaha Ekowisata di Rhepang Muaif Nimbokrang, Kabupaten Jayapura
Get PDFEcotourism in Rhepang Muaif Village is increasingly widely known by local and foreign tourists. The high awareness of nature conservation by the Rhepang Muaif Village Community is one of the important values for protecting the forest. However, based on the results of discussions with several managers that they need other alternative sources of income based on local wisdom. The purpose of this activity is to make ecoprinting training for managers and communities in Rhepang Muaif Village, Nimbokrang, Jayapura-Papua and practice directly making ecoprints for managers and communities in Rhepang Muaif Village, Nimbokrang, Jayapura-Papua. The training was conducted in August 2023, involving 16 participants. The training provided included material on the definition of ecoprint, its benefits, basic materials / ecoprint media, what types of leaves or flowers are used, what techniques can be used and the steps for making ecoprints on ceramic media. After the participants followed the demonstration on ecoprint, the service activity continued with practice on ceramic mugs and plates. The results of the ecoprint work have very diverse motifs with natural colors from leaves and flowers that are very beautiful. Participants looked very satisfied and happy because they could express their creativity and imagination in an environmentally friendly work. The enthusiasm of the participants in participating in this training activity was very high. This indicates that the service participants positively welcomed the activities that had been carried out
EFEKTIVITAS MODEL PEMBELAJARAN GALERI WALK TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA KELAS VIII SMP N 1 ABEPURA
No full textAbstract: The study aims to measure how effective the Gallery Walk learning model is in creating critical thinking skills of class VIII students at SMP N 1 Abepura. By using a quasi-experimental method and comparing two class groups, this study found a significant increase in the critical thinking skills of students who participated in Gallery Walk learning. This result shows that this learning model can be a good choice to improve students\u27 critical thinking skills.
Keywords: Effectiveness, Gallery Walk Learning Model, Critical Thinking Skills
Penelitian bertujuan untuk mengukur seberapa efektif model pembelajaran Galeri Walk dalam menciptakan kemampuan berpikir kritis siswa kelas VIII di SMP N 1 Abepura. Dengan menggunakan metode kuasi-eksperimen dan membandingkan dua kelompok kelas, penelitian ini menemukan adanya peningkatan yang cukup berarti pada kemampuan berpikir kritis siswa yang mengikuti pembelajaran Galeri Walk. Hasil ini menunjukkan jika model pembelajaran ini bisa menjadi pilihan yang baik guna meningkatkan keterampilan berpikir kritis siswa.
Kata kunci: Efektifitas, Model Pembelajaran Galeri Walk, Kemampuan Berpikir Kriti
PENGARUH KOMPETENSI APARATUR, SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN ASISTENSI KEUANGAN SEBAGAI VARIABEL MODERASI ( Studi pada Pemerintah Kabupaten Intan Jaya )
Get PDFThis research aims to examine the influence of apparatus competency and internal control systems on the quality of financial reporting. As well as testing the influence of apparatus competency and internal control systems on the quality of financial reporting which is moderated by financial assistants in the Intan Jaya Regency government. The independent variables used are the influence of Apparatus Competence, Internal Control System. The moderating variable is financial assistance, while the dependent variable is the quality of financial reporting. The sample for this research is people who are employees who have authority in the field of accounting or finance, totaling 83 respondents. The analytical tool in this research uses SPSS 23. This type of research is causality, namely testing the influence of independent variables on the dependent so that researchers use Moderation Regression Analysis (MRA). So the results of this research must meet the Classical Assumption Test, namely the Normality Test, Multicollinearity Test and Heteroscedesity Test. The results of this research partially show that Apparatus Competence and Internal Control Systems have an influence with significance values of 0.000 and 0.000 respectively. Meanwhile, Financial Assistance was unable to moderate the influence of Apparatus Competency and Internal Control Systems on the Quality of Financial Reporting with respective significance values of 0.857 and 0.14