EJurnal UNCEN (Universitas Cenderawasih)
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ANALISIS PENGARUH PENGAWASAN INTERN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN AKRUAL BASIS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA
Get PDFThe purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government\u27s financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government\u27s financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government\u27s financial reports.The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management.Â
Urgensi Pembentukan Peraturan Daerah tentang Perlindungan dan Pengelolaan Hutan Perempuan Teluk Youtefa Kota Jayapura, Papua
Get PDFThis article discusses the urgency of establishing local regulations on the protection and management of women\u27s forests based on traditional wisdom. The type of research used is qualitative with a library approach. Data were obtained from various literature sources relevant to the research topic. Data analysis was carried out through three stages; data reduction, data presentation and verification. Furthermore, the validity of the data was tested using triangulation and discussion techniques. The results of this study show that the mangrove forest area of Youtefa Bay based on customary law principles belongs to women in the local language called "Tonotwiyat". Women\u27s forests are guarded and cared for by women based on traditional wisdom handed down from generation to generation which is a source of local food, a place for social and cultural interaction and even a place for character education for adult women before marriage. The tradition of maintaining and caring for women\u27s forests is now starting to erode along with the destruction of the mangrove ecosystem due to environmental pollution and development activities that are not environmentally friendly. Efforts are being made by the government to rehabilitate mangrove areas that have been converted. As a recommendation, there is a need for regional regulations that are specific to the protection and management of mangrove forests based on traditional wisdom. This is intended so that the mangrove ecosystem remains sustainable, as well as an effort to save and protect the local wisdom of the coastal community of Youtefa Bay as one of the capital of sustainable development
PATTERN OF POTASSIUM RELEASE FROM SLOW RELEASE FERTILIZER POTASSIUM SULFATE-BENTONITE FERTILIZER
Get PDFPotassium is a macro nutrient element that is needed by plants. Potassium plays a role in plant metabolism, maintains turgor, and forms stronger stems. Sadly. Potassium is easily lost through washing because it is easily soluble in water. This is what triggers plants to often experience a lack of potassium. Efficiency in the use of potassium fertilizers can be increased through the formulation of fertilizers made in the form of slow release (Slow Release Fertilizer), namely by controlling the solubility of the substance in water through fertilizer coating. The purpose of this study was to determine the potassium content obtained, the largest mass of SRF fertilizer, and the pattern of potassium release in the soil after being bound by acid-activated bentonite in the manufacture of potassium sulfate SRF. Coating of potassium sulfate with bentonite was carried out with a mass of 10 bentonite; 20; 30; 40; and 50 grams with a mass of 10 grams of potassium sulfate. Total potassium levels were analyzed by atomic absorption spectrophotometer. The results of the analysis of potassium levels obtained the levels of each SRF fertilizer with the code SRF 10: SRF 20: SRF 30: SRF 0; and SRF so respectively 4.41: 5.49: 6.06: 6.54; and 7.01 mg/g with the maximum concentration obtained from SRF sa fertilizer. Furthermore, the potassium release test was carried out using the percolation method with distilled water for potassium sulfate-bentonite SRF fertilizer with a ratio of 10:50. release test using time variation every 1 week period for 1 month. As a result, the average potassium level was obtained, namely 11.51; 38.33; 51.37; and 72.24% w/b. Based on the results of this release test it is known that potassium. experience a slow release pattern in the soil
PENGARUH WHISTLEBLOWING TERHADAP PENDETEKSIAN FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Perwakilan BPK RI Provinsi Papua)
Get PDFA survey by the Association of Certified Fraud Examiners (ACFE) shows that organizations lose an average of 5% of their revenue due to fraud. The increasing occurrence of fraud has prompted organizations to implement various methods to mitigate fraudulent activities. One of the key efforts in detecting fraud is the auditor\u27s professional skepticism, which plays a critical role in identifying signs of fraud. Additionally, whistleblowing provides valuable information that can assist auditors in the detection process. This study is a quantitative research project using online questionnaires for data collection. Data were processed using the WarpPLS 8.0 application, with a sample size of 40 respondents. The results indicate that both whistleblowing and professional skepticism significantly influence fraud detection, either directly or indirectly. However, professional skepticism does not moderate the relationship between whistleblowing and fraud detection, meaning the moderating effect is not supported.
Keywords: Whistleblowing, Professional Skepticism, Fraud Detectio
Peningkatan Kompetensi Komunitas Orang Muda Katolik (OMK) di Kelurahan Vim Jayapura dalam Budidaya Jamur Tiram Putih
Get PDFOrang Muda Katolik (OMK) is a community of youth Catholic people Paroki Church Kotaraja, Jayapura that focus on empowering young people in leadership, creativity and social work. This program was conducted to introduce simple method on the oyster mushroom cultivation to the member of OMK community. We use Focus Group Discussion (FGD) and Participatory Planning in this program. The results showed that participants were very interested in oyster mushroom and enthusiastic in discussion, and willing to learn more about the mushroom cultivation. At the end of the program, they were able to harvest oyster mushroom. These community development program was successfully done with the support by communities.Keywords: OMK; oyster mushroom; cultivatio
Mental Juara: Interrelasi antara Komitmen, Persisten, dan Ambisi Prestatif
Get PDFMakalah ini bertujuan untuk menjelaskan apa itu mental juara, mengapa mental juara dibutuhkan, dan bagaimana mental juara dibentuk. Kajian dilakukan secara mendalam berdasarkan sejumlah teori, hasil-hasil penelitian yang relevan, dan pengalaman empirik para atlet. Secara sederhana, mental juara merupakan sekumpulan atribut psikologis yang memungkinkan seorang atlet bertahan melalui kondisi yang tidak nyaman bahkan sangat sulit sekalipun demi meraih kesuksesan. Atribut tersebut merupakan interrelasi antara komitmen, persisten, dan ambisi prestatif. Ketiga atribut tersebut menjadi faktor krusial dalam pencapaian sebuah prestasi olahraga, tidak hanya di kala bertanding, tetapi juga saat berlatih dan menjalani kehidupan sehari-hari. Mental juara dibentuk melalui proses yang panjang di lingkungan keluarga dan lingkungan olahraga. Pola asuh, pola kepemimpinan, dan latihan keterampilan psikologis menjadi kunci terbentuknya mental juar
ANALISIS PENETAPAN ‘KETENGBAN’ SEBAGAI DAERAH OTONOM BARU DARI WILAYAH PEGUNUNGAN BINTANG
Get PDFThe purpose of the study was to analyze the determination of \u27Ketengban\u27 as a New Autonomous Region from the Bintang Mountains Region. The type of research used is descriptive qualitative. Data collection techniques are interviews, observation, and documentation. Data analysis techniques: Data reduction, Data presentation, Drawing conclusions or verification. The results of his research, first It is necessary to establish a new autonomous region from the Bintang Mountains Region, implemented by the provisions of the Unitary State of the Republic of Indonesia having regulations governing regional government by the mandate of the 1945 Constitution, the government shall enact Law Number 2 of 2021 as a replacement for Law Number 21 of 2001 on special autonomy for Papua Province. Second Matter that concerns the stipulation of \u27Ketengban\u27 as a New Autonomous Region from the Bintang Mountains Region that is carried out by the regulations can be seen in the Brief Report of the Commission II DPR RI public hearing meeting which has stated that the DPRD and the Regional Government of the Bintang Mountains Regency submitted administrative completeness submitted to Commission II of the DPR RI. Third, What benefits can be obtained from the stipulation of \u27Ketengban\u27 as a New Autonomous Region, which can be seen in improving the standard of living and welfare of the community, Gunung Bintang Regency, Papua Province? In addition, the Bintang Mountains of Papua Province, in developing or developing their regions, are experiencing an accelerated increase
Strategi Sukses dalam Pembelajaran Matematika: Metode Think Pair Share
Get PDFPenelitian ini dilatar belakangi oleh hasil belajar siswa pada mata pelajaran matematika masih rendah, khususnya pada kelas I. Menurut pengamatan peneliti, siswa menerima begitu saja penjelasan dari ceramah guru, siswa cenderung hanya diberi informasi tentang sesuatu, asal menjawab saat diberi pertanyaan, dan siswa kurang mampu menghubungkan materi yang dijelaskan dengan kenyataan pada kehidupan. Jenis penelitian ini adalah penelitian tindakan kelas. Subjek penelitian siswa kelas I SDN 21 Batu Kadunduang Sanggir berjumlah 25 orang. Data dikumpulkan menggunakan observasi dan dokumentasi. Data yang diperoleh dianalisis menggunakan model analisis kualitatif. Hasil penelitian menunjukkan bahwa hasil belajar siswa dalam pembelajaran matematika dengan menggunakan penerapan tipe think pair share di kelas I SDN 21 Batu Kadunduang, berdasarkan penelitian yang telah dilakukan diperoleh hasil belajar siswa pada siklus I sebesar 74 dan mengalami peningkatan pada siklus II menjadi 82. Hal ini membuktikan bahwa pembelajaran dengan menggunakan penerapan tipe think pair share dapat meningkatkan hasil belajar sisw
Pelatihan Pembuatan Tepung Pisang dan Olahannya Dalam Upaya Pemanfaatan dan Peningkatan Nilai Ekonomi Pangan Lokal Papua
Get PDFBananas are a fruit commodity that produces the most in Jayapura Regency. Processing bananas into flour is one way to increase the selling value of banana commodities and increase their utilization into banana derivative products. The aim of the training is to utilize local Papuan food, namely bananas, to increase the economic value of local Papuan food. The training activities provide knowledge and insight to the public regarding banana derivative products, namely flour and preparations made from banana flour to increase economic independence. Local Papuan bananas, such as gray bananas, have the potential to be made into flour and their preparations using simple technology available in the community so that they have the potential to be developed to increase the economic value of local Papuan food. Keyword: banana flour; Papuan local varieties of bananas; processed banana flour; local food
THE DEVELOPMENT OF SCIENCE E-MODULE BASED ON PROBLEM-BASED LEARNING IN SIMPLE ELECTRICAL CIRCUIT MATERIAL
Get PDF: This research conducted by applied Research and Development (Rnd). This research aims to make science e-module, science e-module development, science e-module validity, improvement of students’ activeness and learning result by using science e-module based on problem-based learning in simple electrical circuit material. This research was carried out at SDIT Qurrota A’yun Abepura with total of 29 sixth grade students as the sampling. The result of this research show that 1) There are 8 steps in making e-module 2) Development of science e-module based on problem-based learning in simple electrical circuit material is adapted with e-module development steps. 3) the feasibility of science module based on problem-based learning in simple electrical circuit material which consists of material validation, media validation, SDIT Qurrota A’yun teacher\u27s responses, and student’s responses are good with the average feasibility score in 94,46% and categorized as very proper to use as teaching materials, 4) students’ activeness score in the first meeting with average score 71,66 and categorized as quite active, second meeting with average score 74,71 and categorized as quite active, and the third meeting with average score 82,26 and categorized as active 5) The improvement of learning result obtained an average of n-gain of 0,64 with a medium category, so it has a good impact in students’ mastery of simple electrical circuit