Jurnal Kajian Ekonomi dan Keuangan Daerah (KEUDA)
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The Mediating Role of Information Technology, Internal Control System on the relationship between Human Resources Competence and Manokwari Regency Local Government Financial Statements
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The purpose of the study was to examine the effect of Human Resources Competence (HRC), on the Quality of Local Government Financial Statements through the Utilization of Information Technology (IT) and Internal Control System (ICC) as mediating variables. The data were analyzed using the Structural Equation Modeling approach with Partial Least Square (SEM-PLS), the research subjects were Civil Servants, the number of samples was 75. The results prove that KSDM has no direct effect on LKPD with a p value of (0.087> 0.05) and in a 97.5% confidence interval of 32.3% the influence of KSDM on improving the quality of LKPD. In the PTI and SPI mediation test, these two variables are able to mediate HRD with LKPD and P-Value = (0.013 - 0.015 <0.05) and have a positive and significant effect on LKDP, in the 97.5% confidence interval the influence of PTI and SPI values in mediating HRD with LKPD lies between 27.1%-44.2%, with a mediation path coefficient of (0.160-0.252) and significant with t statistics (2.425 - 2.747> 1.96), Although the results are influential but have a low effect, this is supported by the output of the calculation of the effect size value of mediation ranging from 0.03-0.06, and these results are still reinforced by the results of the Q2 test which proves that the Q2 value is at 0.15-0.29 still in the category of relevant prediction power, meaning that any changes in the Quality of Local Government Financial Statements can be predicted by PTI and SPI variables as mediating variables
Keywords: Human Resources Competence, Information Technology, Internal Control System, Mediation
Development of a Social Accountability Model in Papua New Guinea Border Villages
Full text linkThis research examined social accountability in village fund management in the Papua New Guinea border region, specifically in the villages of Skow Sae, Skow Mabo, and Moso. The study aimed to assess how information transparency and service monitoring impact community participation. Data were collected through in-depth interviews, document studies, and questionnaires, with 69 out of 150 questionnaires returned. The analysis uses the TETRAD tool to generate a questionnaire model that is then administered to respondents. This research sample employs a purposive method, specifically targeting respondents who possess knowledge and actively participate in the management of village funds. The findings revealed that effective service monitoring positively influences community participation, whereas information transparency does not always lead to increased participation. The research underscores the importance of collaborative efforts between village governments and communities to enhance social accountability and ensure fair resource distribution. Despite the model\u27s limitations due to the small sample size, the study highlights the need for improved facilities, training, and digital platforms to support transparency and accountability in village governanc
SYSTEMATIC LITERATUR REVIEW MEMBANGUN SISTEM PENGENDALIAN: MENGURANGI RISIKO KECURANGAN MELALUI FRAUD TRIANGLE_SYSTEMATIC LITERATUR REVIEW
No full textTinjauan literatur sistematis ini mengeksplorasi 15 artikel yang membahas peran sistem pengendalian internal dalam mengurangi risiko kecurangan melalui pendekatan fraud triangle, yang meliputi tekanan, kesempatan, dan rasionalisasi. Penelitian menemukan bahwa tekanan yang dialami karyawan, baik dari kondisi finansial maupun tuntutan pekerjaan, dapat meningkatkan kemungkinan terjadinya kecurangan. Selain itu, kelemahan dalam sistem pengendalian memberikan peluang bagi individu untuk melakukan tindakan curang tanpa terdeteksi, sedangkan rasionalisasi digunakan untuk membenarkan perilaku tersebut. Penelitian ini menekankan pentingnya memperkuat sistem pengendalian melalui audit yang rutin, penerapan sistem pelaporan yang aman, dan pengembangan budaya organisasi yang menjunjung tinggi etika. Dalam konteks sektor publik, terutama di pemerintahan daerah, pengawasan yang ketat terhadap pengeluaran sangat diperlukan untuk mencegah korupsi. Rekomendasi yang dihasilkan mencakup pelatihan etika untuk karyawan dan evaluasi berkala terhadap sistem pengendalian, serta perlunya penelitian lebih lanjut untuk memahami faktor-faktor yang memengaruhi efektivitas sistem pengendalian di berbagai konteks.
Kata Kunci: Sistem Pengendalian Internal, Risiko Kecurangan, Fraud Triangle.
 
Flypaper Effect pada Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Belanja Daerah Kabupaten/Kota di Provinsi Sulawesi Tengah Tahun 2014-2022
Full text linkThe purpose of this study is to analyze the Flypaper Effect on regional expenditures in regencies/cities in Central Sulawesi Province during the 2014–2022 period, with an emphasis on General Allocation Funds (DAU) and Local Own-Source Revenue (PAD). The data source used in this study consists of annual APBD realization reports for all regencies/cities in Central Sulawesi Province, obtained from the website of the Directorate General of Fiscal Balance (DJPK). This study involves all regencies/cities in Central Sulawesi Province from 2014 to 2022. The data analysis technique used in this study is Panel Data Regression with E-Views software. The partial test results indicate that DAU has a positive and significant effect on Regional Expenditures with a coefficient value of 0.797, while PAD also has a positive and significant effect with a coefficient value of 0.321. A Flypaper Effect occurs in the DAU and PAD on regional expenditures of regencies/cities in Central Sulawesi Province during the 2014–2022 period based on the partial analysis results, which show that the DAU coefficient value is greater than that of PAD. This means that the higher the General Allocation Fund revenue, the greater the increase in Regional Expenditures. Similarly, the higher the Local Own-Source Revenue, the greater the increase in Regional Expenditures.
Keywords: General Allocation Fund, Local Own-Source Revenue, Regional Expenditures,Flypaper effec
TINJAUAN SISTEMATIS TENTANG PERAN SISTEM WHISTLEBLOWING DAN PENGENDALIAN INTERNAL DALAM PENCEGAHAN KECURANGAN
Full text linkThis research aims to systematically examine the contribution of whistleblowing systems and internal controls in preventing fraud in the public and private sectors in Indonesia. The method applied is a Systematic Literature Review (SLR), with a search for relevant literature through the SINTA database from 2019 to 2024. The article selection process was conducted in two stages: exploration of the number of articles and filtering based on relevance, resulting in 15 articles that met the criteria. The results show that whistleblowing systems and internal controls support each other in fraud prevention. Of the 15 articles analyzed, 47% discussed whistleblowing systems, 33% focused on internal controls, and 20% related to fraud prevention. The implementation of solid internal controls and an effective whistleblowing system can significantly reduce the risk of fraud. This research provides valuable perspectives for organizations in developing and strengthening whistleblowing systems and internal controls, thereby creating a more transparent and accountable environment and reducing the potential for fraud. This research presents a comprehensive review of the existing literature, filling gaps in the understanding of the relationship between whistleblowing systems and internal controls, and offering practical recommendations for more effective implementation in Indonesia.
Keywords; whistleblowing, internal control, condition preventio
LITERATUR SISTEMATIS TENTANG AKUNTANSI FORENSIK DALAM ERA CRYPTOCURRENCY: TANTANGAN DAN PELUANG
Full text linkPenelitian ini membahas tantangan dan peluang yang dihadapi oleh akuntansi forensik dalam konteks cryptocurrency. Dengan pertumbuhan pesat cryptocurrency sejak kemunculan Bitcoin pada tahun 2008, muncul berbagai masalah baru, terutama terkait dengan sifat desentralisasi dan anonimitas yang menyulitkan pelacakan transaksi. Sifat volatilitas harga yang tinggi juga menambah kompleksitas dalam penilaian aset. Namun, teknologi blockchain menawarkan kesempatan untuk meningkatkan transparansi dan akuntabilitas dalam analisis keuangan. Melalui pendekatan tinjauan pustaka sistematis, penelitian ini mengidentifikasi dua tema utama: tantangan dalam akuntansi forensik dan peluang yang muncul dari penggunaan teknologi blockchain. Tantangan termasuk ketidakpastian regulasi dan kebutuhan akan keterampilan teknis yang lebih baik di kalangan profesional akuntansi. Sementara itu, peluang terkait dengan penerapan teknik analitis yang dapat membantu dalam mendeteksi penipuan dan meningkatkan kepatuhan terhadap regulasi. Penelitian ini menekankan pentingnya adaptasi akuntansi forensik terhadap perubahan yang dihadirkan oleh cryptocurrency. Dengan pelatihan yang tepat dan kolaborasi dengan profesional teknologi informasi, akuntan forensik dapat lebih efektif dalam menghadapi tantangan yang ada. Temuan ini diharapkan memberikan wawasan bagi praktisi, peneliti, dan pembuat kebijakan mengenai peran akuntansi forensik di era digital
Pengaruh Pengawasan Keuangan Daerah dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Simeulue
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Financial statements are a form of government management\u27s accountability in presenting information related to financial positions to stakeholders. This study aims to determine the influence of regional financial supervision and human resource competence on the quality of local government financial statements in Simeulue Regency. This study involved 45 District Government Work Units (SKPK) with a total of 90 financial managers as respondents, who were selected using the purposive sampling method. The hypothesis test was carried out using multiple linear regression analysis with SPSS software version 23. The results of the analysis show that, partially, regional financial supervision and human resource competence significantly affect the quality of local government financial statements in Simeulue Regency. Simultaneously, the two variables were also found to have a significant effect on improving the quality of the financial statements of the local government of Simeulue district
ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI PEMERINTAHAN DAERAH RI TERHADAP PENGELOLAAN KEUANGAN DALAM PELAKSANAAN BELANJA DAERAH PADA BPKAD KABUPATEN JAYAPURA
Full text linkPenelitian ini bertujuan untuk menganalisis implementasi Aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) terhadap pengelolaan keuangan dalam pelaksanaan belanja daerah di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Jayapura. Metode penelitian yang digunakan adalah studi literatur (literature review), dengan menganalisis berbagai referensi seperti jurnal ilmiah, laporan penelitian, serta dokumen kebijakan yang relevan. Hasil penelitian menunjukkan bahwa: (1) Aspek komunikasi yang kurang efektif antarunit di BPKAD dapat menghambat pemahaman dan koordinasi dalam penggunaan SIPD; (2) Sumber daya manusia yang terbatas dalam hal keterampilan teknis dan pelatihan menyebabkan kesulitan dalam pengoperasian SIPD; (3) Sikap pelaksana yang kurang proaktif dan resistensi terhadap perubahan menjadi kendala dalam adopsi SIPD; dan (4) Struktur birokrasi yang kaku memperlambat proses pengambilan keputusan dan penerapan SIPD. Penelitian ini menyimpulkan bahwa keberhasilan implementasi SIPD di BPKAD Kabupaten Jayapura sangat bergantung pada perbaikan dalam komunikasi antarunit, peningkatan sumber daya manusia melalui pelatihan berkelanjutan, penguatan disposisi pelaksana, dan reformasi struktur birokrasi untuk mendukung fleksibilitas dan efisiensi
ANALISIS EFEKTIVITAS PENGELOLAAN KEUANGAN DAN KINERJA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN KEEROM
Full text linkThe effectiveness of government financial management is one of the most important things in setting the priorities of a country\u27s social and economic development. To minimize weaknesses in public services, the government began to increase the use of technology in its services. One of the programs is in the form of one-stop integrated services. This study aims to analyze, test and measure the performance of the Investment Office and One-Stop Integrated Services using the Balance Scorecard Method. This type of research is quantitative descriptive research. The sample in this study was 40 employees and 60 community respondents who made permits at the Investment Office and One-Stop Integrated Services of Keerom Regency, which were taken using a simple random sampling technique. The data collection method is carried out through the distribution of questionnaires, observations, and documentation. The data that has been collected is then tested for validity through validity tests and reliability tests. The results of the study using the balance scorecard method showed that the Effectiveness of Financial Management in DPMPTSP Keerom Regency based on the financial perspective showed "good". Performance Measurement at DPMPTSP Keerom Regency I’n terms of finance for the period 2021 to 2022 shows the value of the economic ratio which is classified as "good". The Internal Process perspective shows "good" performance, the growth and learning perspective shows the "excellent" category, and the customer perspective shows "excellent". Overall, the performance of DPMPTSP Keerom Regency is considered "good" and has shown its commitment to continue to improve the quality of service to the community to the maximum.
Keywords: analysis; effectiveness; financial management; performance; balance score car
ANALISIS FAKTOR DETERMINAN PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI TERHADAP KINERJA PEMERINTAH PROVINSI PAPUA BARAT
Full text linkThe completion of the BPK RI TLHP which is a manifestation of the performance of the West Papua Provincial government is reflected in the reconciliation data for follow-up monitoring in 2021 until the second semester of December 2021. From the Follow-up Monitoring Report of the Audit Board Audit Results for Semester II of 2021 number: 69/PTL/XIX.MAN/12/2021 dated December 17, 2021 for the 2005 to 2021 fiscal year period, the total number of findings is 548 with 1472 recommendations, the recommendation value is IDR. 364,202,688,959.23.
The suboptimal completion of the TLHP indicates that there are problems in the implementation of the BPK TLHP in West Papua Province by the West Papua Regional Inspectorate TLHP Team, this can be seen in the data from 2005 to the second semester of 2021 from the results of the reconciliation of PTL LHP, the percentage of completion of the Follow-up is only 70.04%, this is due to the lack of optimal support / involvement of all parties in the implementation of TLHP as a form of accountability.
The results of research by testing variables using the SmartPLS application show that the variables of commitment, SOP, competence and communication as a whole influence each other in the form of a path model; SOP affects commitment, SOP affects competence, Commitment affects competence, and competence affects communication. The overall path relationship is significant below 5 percent.
Determinant indicators reflected in the high commitment of the leadership consist of: the ability of the leadership to motivate employees in the spirit of creating a work team, the ability of the leadership to motivate employees to complete the recommendation target, and the ability of the leadership to coordinate regarding the results of the examination. The indicators that improve the quality of the follow-up SOP are: clarity of the flow that must be done on the results of the examination, the ability of employees to understand the contents of the SOP, and the application of the SOP in the examination follow-up activities