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Determinant of Fraud Detection on Financial Statement 财务报表舞弊侦查的决定因素
Pub Date : 2022-04-20 DOI: 10.51135/publicpolicy.v3.i1.p16-26
R. S. M. Hatuwe, Muhammad Nur Deni Musa, Saling -, La Ode Marihi
This study was a replication of conceptual model of empirical studies aimed to analyze the effect of professional skepticisms, auditor experience, competency, independence and time pressure on the fraud detection of financial statement. The result of this study was expected to be able reducing the gap among the so many empirical studies existing. This study could be categorized as explanatory research. The samples in this study were all the auditors in BPKP Maluku and Papua consisting of 88 auditors. The analysis tool used was multiple linear regression analysis with questionnaire instrument as data collection instrument. The result of this study showed that (1) Professional skepticism and auditors experience hand significant impact on the author ability in detecting fraud on financial statement. (2) Competence and independence of auditors had not significant effect on the auditors ability in detecting fraud. (3) Time pressure affected the auditors ability in detecting fraud but it was not significant.
本研究复制了实证研究的概念模型,旨在分析专业怀疑、审计师经验、能力、独立性和时间压力对财务报表舞弊检测的影响。本研究的结果有望缩小现有众多实证研究之间的差距。本研究可归类为解释性研究。本研究的样本是BPKP马鲁古和巴布亚的所有审计员,共有88名审计员。分析工具为多元线性回归分析,问卷调查法为数据收集工具。本研究结果表明:(1)职业怀疑主义和审计师经历对作者发现财务报表舞弊的能力有显著影响。(2)审计人员的胜任能力和独立性对审计人员发现舞弊的能力没有显著影响。(3)时间压力对审计师发现舞弊的能力有影响,但影响不显著。
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引用次数: 0
Implementasi Pelaksanaan Progam PPPK Menurut UU No 5 Tahun 2014 根据2014年5号法案实施ppp程序
Pub Date : 2022-03-09 DOI: 10.51135/publicpolicy.v3.i1.p1-15
Mastina Maksin, Fiqri Akbaruddin Hadi
Abstrack: In today's era, employee welfare is very important. Because with the welfare of employees, it can improve the quality and quality of the employees themselves in an agency or company. Often we still find problems in the field regarding the welfare of employees, such as temporary employees. There are still many honorary employees who do not feel or enjoy the welfare of their hard work. Especially in areas and in remote areas. Therefore, the central government in order to accommodate the aspirations of honorary employees and civil society, the government created a program for non-PNS ASN (State Civil Apparatus) employees, namely the PPPK Program. It is hoped that this program will be able to improve the welfare of the community and provide a sense of calm in the community for their lives. The Probolinggo City Government is one of the cities in Indonesia that has begun to select and implement the PPPK program in the scope of its personnel. This is reflected, in 2019, the Probolinggo City Government recruited PPPK. The PPPK program is an implementation of the regulation of Law No. 5 of 2014. The PPPK program or also called Government Employees with Work Agreements, every ASN with PPPK status gets the same rights and facilities as civil servants. PPPK has the same obligations and rights as civil servants with civil servant status. It is hoped that this journal will be able to provide broad and specific knowledge of the PPPK program, especially within the Probolinggo City Government. Keywords: PPPK, Welfare, Employees, Regulations.  
摘要:在当今时代,员工福利是非常重要的。因为有了员工的福利,就可以提高一个机构或公司员工自身的素质和素质。我们经常在这个领域发现关于员工福利的问题,比如临时工。仍然有许多荣誉员工没有感受到或享受到他们辛勤工作的福利。特别是在一些地区和偏远地区。因此,中央政府为了满足荣誉雇员和公民社会的愿望,政府为非pns ASN(国家民事机构)雇员制定了一个计划,即PPPK计划。希望这个项目能够改善社区的福利,为他们的生活提供一种社区的平静感。Probolinggo市政府是印尼开始在其人员范围内选择和实施PPPK计划的城市之一。这反映在2019年,博灵哥市政府招募了PPPK。PPPK计划是2014年第5号法律规定的实施。PPPK计划或也称为有工作协议的政府雇员,每个具有PPPK身份的ASN都享有与公务员相同的权利和设施。PPPK与具有公务员身份的公务员享有同等的义务和权利。希望这本杂志能够提供关于PPPK计划的广泛而具体的知识,特别是在Probolinggo市政府内部。关键词:PPPK,福利,员工,法规。
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引用次数: 0
Determinan Keputusan Mahasiswa Dalam Berinvestasi 学生在投资方面的决定
Pub Date : 2021-12-01 DOI: 10.51135/publicpolicy.v2.i2.p331-349
D. Matruty, Jo Borolla, Erfendi Regar
Investment decisions are decisions made by managing assets or income owned to get profits in the future. This research was conducted by observing 110 students who are currently studying at Pattimura University, Faculty of Economics and Business, majoring in Accounting and Management. The research analysis uses quantitative analysis by looking at the relationship between the Independent variables Investment Knowledge, Investment Motivation, Investment Interest, Information Technology, Investor Behavior, Investor Perception and Financial Literacy on Investment Decisions. The results of the study show that Investment Knowledge, Investment Interest, Information Technology, Investor Perception and Financial Literacy have a positive and significant influence on Investment Decisions. Meanwhile, Investment Motivation and Investor Behavior have no influence on Investment Decisions.
投资决策是通过管理资产或收入来获得未来利润的决策。这项研究是通过观察目前就读于帕蒂穆拉大学经济与商业学院会计与管理专业的110名学生进行的。研究分析采用定量分析的方法,考察了投资知识、投资动机、投资兴趣、信息技术、投资者行为、投资者认知、金融素养等自变量对投资决策的影响。研究结果表明,投资知识、投资兴趣、信息技术、投资者认知和金融素养对投资决策有显著的正向影响。同时,投资动机和投资者行为对投资决策没有影响。
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引用次数: 1
Penerapan Prinsip New Publik Service dalam Pelayanan STNK pada Kantor Sistem Administrasi Manunggal Satu Atap 新的公共服务原则的应用在注册行政系统办公室服务的一个屋顶
Pub Date : 2021-11-14 DOI: 10.51135/publicpolicy.v2.i2.p315-330
Hendry Ch. Soselisa, Diana Puturuhu
Abstract  The New Public Service (NPS) Paradigm is a concept that is made to "counter" the administrative paradigm that becomes the mainstream, the New Public Management paradigm that has the principle "run government like a businesss"or "market as solution to the ills in public sector ". This research is trying to find out the alternative strategi in improving public service quality with the implementation of NEW public Service principle in the service of making Vehicle registration certificate The jocuS of this literature review on humanistic-based public services (citizen serve not Customers), prioritizing public interest (seec the public interest) and accountability The implementation of the New public Service principles can improve the synergy of public services and the responsiveness of public service organizations to the needs of the community, the implementation of model citizen serves not Custumer, Seek the Public Interest and Public service accountability as part of the New public Service principle is an alternative improvement of public service quality.   Keywords: New public Service, public service
新公共服务范式是为“对抗”已成为主流的行政管理范式而提出的概念,即以“像企业一样经营政府”或“以市场解决公共部门弊病”为原则的新公共管理范式。本研究旨在探索新公共服务理念在机动车登记服务中提升公共服务质量的替代策略。本文献综述的核心是以人为本的公共服务(市民服务而非顾客服务)。新公共服务原则的实施可以提高公共服务的协同性和公共服务组织对社区需求的响应能力,作为新公共服务原则组成部分的“公民不为顾客服务”、“寻求公共利益”和“公共服务问责”的典范的实施是公共服务质量的另一种提高。关键词:新型公共服务;公共服务
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引用次数: 2
Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba 杠杆、盈利能力、流动性和企业规模对利润质量的影响
Pub Date : 2021-11-13 DOI: 10.51135/publicpolicy.v2.i2.p304-314
Fajar Rina Sejati, Entar Sutisman, D. Pertiwi, Sahrul Ponto, Nurul Hidayah Syamsuddin
The purpose of this study was to examine the effect of leverage, profitability, liquidity, and company size on earnings quality. The sample of this study was using 11 companies in the   property, real estate & building construction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverage and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positive effect on earnings quality.
本研究的目的是检验杠杆、盈利能力、流动性和公司规模对盈余质量的影响。本研究的样本是使用2014-2019年期间在印度尼西亚证券交易所(IDX)上市的房地产,房地产和建筑施工子行业服务公司中的11家公司,符合所有标准。实证证据表明,杠杆率和盈利能力对盈余质量没有影响。流动性对盈余质量有负向影响,公司规模对盈余质量有正向影响。
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引用次数: 1
Penerapan Jaminan Kesehatan Terhadap Layanan Keperawatan RSU Daerah 该地区RSU护理服务的医疗保障申请
Pub Date : 2021-10-19 DOI: 10.51135/PUBLICPOLICY.V2.I2.P109-118
Kayus Jamlean, Gustaf Doland Wewra
Primary role of nurse is fulfill requirement of basic human needs and to reach satisfaction to own self and also its client. Nurse attitude in giving nursing care will be perceved by patient to favorable and unfavorable. During the time BPJS  patient assess about nursing care that had been given was unfavorable of compared to nursing care that had been given to Non JPS patient. And so do Non BPJS patient assess that service of given by nurse was unfaforable. This research was aimed to identify difference perception of BPJS and Non BPJS patient to nursing care in  Surgical Room, Piru Hospital. Design used in this research was comparative descriptive study. The population were all BPJS patient and Non BPJS patient in  Piru Hospital. Chousy sample were selected by strutified random sampling 15 BPJS and 15 Non BPJS. Risearch instrument used questioner. Data were analyzed by using fisher’s exact test with level of significance of 0,05. Result of this research showed that most BPJS patient had negative perception (80 %), while Non BPJS patient had perception (66,7 %). Through fisher’s exact test showed the existence of difference of perception between BPJS patient and Non BPJS patient to nursing care with value of p = 0,025. It can be concluded that there was difference of perception between BPJS patient and Non BPJS patient to nursing care.
护士的首要角色是满足人的基本需求,使自己和病人满意。护士在护理中的态度会被患者认为是有利的和不利的。在此期间,与非JPS患者相比,BPJS患者对所给予的护理的评价是不利的。非BPJS患者对护士服务的评价也不理想。本研究旨在了解皮鲁医院外科手术室BPJS患者与非BPJS患者对护理的感知差异。本研究采用比较描述性研究设计。人群均为皮鲁医院BPJS患者和非BPJS患者。采用结构随机抽样法,选取15个BPJS和15个Non - BPJS样本。提问时使用的搜索工具。数据分析采用fisher精确检验,显著性水平为0.05。本研究结果显示,大多数BPJS患者有负面感知(80%),而非BPJS患者有感知(66.7%)。通过fisher精确检验,BPJS患者与非BPJS患者对护理的感知存在差异,p值为0.025。由此可见,BPJS患者与非BPJS患者对护理的感知存在差异。
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引用次数: 0
Implementasi Kebijakan Bendungan di Kabupaten Kampar 部署区内大坝政策的实施
Pub Date : 2021-10-18 DOI: 10.51135/PUBLICPOLICY.V2.I2.P93-108
Nindiyani Silfahira, Febri Yuliani
The purpose of this study was to determine the implementation of thedam policy (study on the impact of the existence of floating net cages). The method used in this research is a qualitative method using descriptive case study methods with data collection techniques through interviews and documentation, using the theory of policy implementation from Van Metter and Van Horn. The results showed that the implementation of the dam control policy was carried out by applying measures and policy objectives, resources, characteristics of the executing agent, attitudes / tendencies of implementing agents, communication, social, economic and political environment. Then there are inhibiting factors in the implementation of dam control policies (a case study of the impact of the existence of floating net cages) in Kampar Regency, namely the increase in river water discharge which threatens the safety of floating net cages, the anticipation of the cage community is still very minimal in the face of high water discharge during the rainy season, depth. The unstable water greatly affects the floating net cage system, there is still a lack of communication between the Plta Koto Panjang and the floating net cage community, the floating net cage community has experienced a drastic economic decline due to the release of dam water during the rainy season, mass fish die.
本研究的目的是确定大坝政策的实施(研究浮动网箱的存在的影响)。本研究中使用的方法是一种定性方法,使用描述性案例研究方法,通过访谈和文件收集数据技术,使用Van Metter和Van Horn的政策实施理论。结果表明,控制大坝政策的实施是由实施措施和政策目标、资源、执行主体的特点、执行主体的态度/倾向、沟通、社会、经济和政治环境等因素决定的。其次,在Kampar reggency,大坝控制政策的实施中存在抑制因素(以浮动网箱存在的影响为例进行研究),即河流水量的增加威胁着浮动网箱的安全,面对雨季高流量,深度,网箱社区的预期仍然非常低。水的不稳定极大地影响了浮网箱系统,Koto Panjang湖与浮网箱社区之间仍然缺乏沟通,由于雨季大坝放水,浮网箱社区经历了急剧的经济衰退,大量鱼类死亡。
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引用次数: 0
Dinamika Hukum Perlindungan Anak Luar Nikah di Indonesia 印尼私生子法动态
Pub Date : 2021-10-17 DOI: 10.51135/PUBLICPOLICY.V2.I2.P73-92
Jakobus Anakletus Rahajaan, Sarifa Niapele
This research emerged from ideas and ideas that started from our concern and empathy with children out of wedlock who all their lives carry a heavy psychological burden, namely stigmatization as adulterous children, illegitimate children and do not get legal protection at all for their rights as a human child. . This study aims to analyze the dynamics of legal protection for children out of wedlock. We use a normative juridical research method, with a statute approach, regarding the problems we present. The results of our research show that, during the period of 76 years of Indonesia's independence, the State (Government)'s concern for children out of wedlock is very less. It is proven by various laws and regulations that absolutely do not provide certainty, justice and legal benefits for children out of wedlock as the rights of a human child. This practice is not in accordance with the principle of a rule of law based on Pancasila and the principle of equality before the law. But then a legal breakthrough emerged which in our opinion is very advanced and phenomenal (extraordinary), namely, the decision of the Constitutional Court (MK) No. 46/PUU-VIII/2010 which gives status, position and rights as legitimate children to children out of wedlock. This legal breakthrough should be appreciated as a spectacular step to make the law a social engineering tool to break down misconceptions about children out of wedlock. however, it is ironic when the things that are missed by children born out of wedlock are rejected by some groups (conservative groups) who oppose the Constitutional Court's decision. So that until now it is still a polemic in society that has not been resolved. Therefore, through a normative juridical analysis, our research tries to provide a solution that the Constitutional Court's decision is very appropriate because it is in accordance with the values ​​of human rights, Pancasila and the principle of Equality before the Law from the State of Law which must provide certainty, justice and justice. benefits of law to every citizen without indiscriminate or discrimination. Conservatives worry that the Constitutional Court's decision can be a way to legitimize adultery, is a worry that is too naive and shallow. In fact, the Constitutional Court's decision can have a domino effect for children out of wedlock, adulterers, and the community. It is time for the dynamics of the law to develop so, where the law is expected to be a tool of social engineering that will change the paradigm and treatment of society towards children out of wedlock. Keywords: Dynamics, Legal Protection, Children Out of Wedlock
这项研究源于我们对非婚儿童的关注和同情,他们一生都背负着沉重的心理负担,即被污名为通奸儿童,私生子,他们作为人类儿童的权利根本得不到法律保护。本研究旨在分析非婚生子女的法律保护动态。对于我们提出的问题,我们使用规范的司法研究方法,并采用成文法的方法。我们的研究结果表明,在印度尼西亚独立的76年期间,国家(政府)对非婚生子女的关注非常少。各种法律法规证明了这一点,它们绝对没有为非婚儿童提供作为人类儿童权利的确定性、正义和法律利益。这种做法不符合以潘卡西拉为基础的法治原则和法律面前人人平等的原则。但随后出现了一个法律上的突破,在我们看来是非常先进和非凡的(非凡的),即宪法法院(MK)第46/PUU-VIII/2010号决定,该决定赋予非婚生子女作为合法子女的地位、地位和权利。这一法律上的突破应该被看作是一个引人注目的步骤,使法律成为社会工程工具,打破对非婚生子女的误解。但是,反对宪法法院判决的部分团体(保守团体)却拒绝非婚生子女所错过的东西,这是很讽刺的事情。所以直到现在,它仍然是社会上一个没有解决的争论。因此,通过规范的司法分析,我们的研究试图提供一个解决方案,即宪法法院的决定是非常合适的,因为它符合人权的价值观,潘卡西拉和法律面前人人平等的原则,法律国家必须提供确定性,正义和正义。每个公民都享有法律的利益,不受歧视和歧视。保守派担心宪法法院的决定可能会使通奸合法化,这种担心太天真和肤浅了。事实上,宪法法院的判决可能会对未婚子女、通奸者和社会产生多米诺骨牌效应。现在是时候发展法律的动力了,法律有望成为社会工程的工具,改变社会对非婚生子女的模式和待遇。关键词:动态,法律保护,非婚生子女
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引用次数: 0
Lunturnya Rasa Cinta Tanah Air Orang Aboru di Negeri Aboru
Pub Date : 2021-10-16 DOI: 10.51135/PUBLICPOLICY.V2.I2.P55-72
Johan Tanamal, Matheus Rumaratu, Amir Tuakia
The objective of this essay is to examine the aboru people's attitudes about the unitary state of the Republic of Indonesia (NKRI), as well as the internal and external reasons that contribute to their loss of love for their motherland. The focus of this study is on the Aboru people's perceptions of the Republic of Indonesia as a unitary state, as well as the internal and external variables that influence it.          The study's findings reveal that there are differing perspectives on the Republic of Indonesia's unitary state, with those in favor of the unitary state outnumbering those in favor of the Maluku liberation movement, which the Aboru people appear to be quite enthusiastic about in marking the Republic of South Maluku's (RMS) Independence Day, which falls on April 25 every year. Meanwhile, the perceived injustice, both in the handling of nature and at the level of the Indonesian bureaucracy, is the internal influence behind the collapse of Aboru Nationalism. External elements that influence them include the media's influence and liberalism's worldview, which drives them to be unconcerned about the government.
本文的目的是研究原住民对印尼共和国(NKRI)的统一国家的态度,以及导致他们失去对祖国的热爱的内部和外部原因。本研究的重点是阿布鲁人对印度尼西亚共和国作为一个单一国家的看法,以及影响这种看法的内部和外部变量。研究结果显示,人们对印尼共和国的单一国家有不同的看法,支持单一国家的人多于支持马鲁古解放运动的人,阿布鲁人在每年4月25日庆祝南马鲁古共和国(RMS)独立日时,似乎对马鲁古解放运动非常热情。与此同时,在处理自然和印尼官僚层面上的不公正,是阿布鲁民族主义崩溃背后的内部影响。影响他们的外部因素包括媒体的影响和自由主义的世界观,这使得他们对政府漠不关心。
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引用次数: 0
Determinan Kinerja Instansi Pemerintah Daerah 保证地方政府机构的表现
Pub Date : 2021-09-18 DOI: 10.51135/PUBLICPOLICY.V2.I2.P39-54
Muhamad Yamin Noch, Melyanus Bonsapia, Andarias Patiran, Harry A. Tuhumury, Victor Pattiasina
This study examines the Determinants of Performance Factors of Regional Government Agencies in Papua Province. The test was conducted on a sample of 77 respondents. The sample method used is purposive sampling. Data collection is done by direct survey. Hypothesis testing is tested empirically using multiple linear regression. The results of the analysis show that regional financial management has proven to have an effect on the performance of government agencies in the Papua Provincial Government, the Regional Financial Accounting System has no effect on the performance of government agencies in the Papua Provincial Government. governance is proven to have no effect on the performance of government agencies in the Papua Provincial Government and finally Regional financial management, regional financial accounting systems, supervision and good governance are proven to have a positive and significant effect on the performance of government agencies in the Papua Provincial Government.
本研究考察了巴布亚省区域政府机构绩效因素的决定因素。该测试对77名受访者进行了抽样调查。使用的抽样方法是有目的抽样。数据收集是通过直接调查完成的。假设检验采用多元线性回归进行实证检验。分析结果表明,区域财务管理已被证明对巴布亚省政府政府机构绩效有影响,区域财务会计制度对巴布亚省政府政府机构绩效没有影响。治理被证明对巴布亚省政府政府机构的绩效没有影响,最后,区域财务管理、区域财务会计制度、监督和良好治理被证明对巴布亚省政府政府机构的绩效有积极而显著的影响。
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引用次数: 3
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