R. S. M. Hatuwe, Muhammad Nur Deni Musa, Saling -, La Ode Marihi
{"title":"Determinant of Fraud Detection on Financial Statement","authors":"R. S. M. Hatuwe, Muhammad Nur Deni Musa, Saling -, La Ode Marihi","doi":"10.51135/publicpolicy.v3.i1.p16-26","DOIUrl":"https://doi.org/10.51135/publicpolicy.v3.i1.p16-26","url":null,"abstract":"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. \u0000The 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.","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132185605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Implementasi Pelaksanaan Progam PPPK Menurut UU No 5 Tahun 2014","authors":"Mastina Maksin, Fiqri Akbaruddin Hadi","doi":"10.51135/publicpolicy.v3.i1.p1-15","DOIUrl":"https://doi.org/10.51135/publicpolicy.v3.i1.p1-15","url":null,"abstract":"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. \u0000Keywords: PPPK, Welfare, Employees, Regulations. \u0000 ","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128245533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determinan Keputusan Mahasiswa Dalam Berinvestasi","authors":"D. Matruty, Jo Borolla, Erfendi Regar","doi":"10.51135/publicpolicy.v2.i2.p331-349","DOIUrl":"https://doi.org/10.51135/publicpolicy.v2.i2.p331-349","url":null,"abstract":"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. \u0000The 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.","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133473689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Penerapan Prinsip New Publik Service dalam Pelayanan STNK pada Kantor Sistem Administrasi Manunggal Satu Atap","authors":"Hendry Ch. Soselisa, Diana Puturuhu","doi":"10.51135/publicpolicy.v2.i2.p315-330","DOIUrl":"https://doi.org/10.51135/publicpolicy.v2.i2.p315-330","url":null,"abstract":"Abstract \u0000 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. \u0000 \u0000Keywords: New public Service, public service","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"315 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115437928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba","authors":"Fajar Rina Sejati, Entar Sutisman, D. Pertiwi, Sahrul Ponto, Nurul Hidayah Syamsuddin","doi":"10.51135/publicpolicy.v2.i2.p304-314","DOIUrl":"https://doi.org/10.51135/publicpolicy.v2.i2.p304-314","url":null,"abstract":"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.","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"235 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116287827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Penerapan Jaminan Kesehatan Terhadap Layanan Keperawatan RSU Daerah","authors":"Kayus Jamlean, Gustaf Doland Wewra","doi":"10.51135/PUBLICPOLICY.V2.I2.P109-118","DOIUrl":"https://doi.org/10.51135/PUBLICPOLICY.V2.I2.P109-118","url":null,"abstract":"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.","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"14 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124474836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Implementasi Kebijakan Bendungan di Kabupaten Kampar","authors":"Nindiyani Silfahira, Febri Yuliani","doi":"10.51135/PUBLICPOLICY.V2.I2.P93-108","DOIUrl":"https://doi.org/10.51135/PUBLICPOLICY.V2.I2.P93-108","url":null,"abstract":"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.","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122392884","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Dinamika Hukum Perlindungan Anak Luar Nikah di Indonesia","authors":"Jakobus Anakletus Rahajaan, Sarifa Niapele","doi":"10.51135/PUBLICPOLICY.V2.I2.P73-92","DOIUrl":"https://doi.org/10.51135/PUBLICPOLICY.V2.I2.P73-92","url":null,"abstract":"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. \u0000Keywords: Dynamics, Legal Protection, Children Out of Wedlock","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126481878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Lunturnya Rasa Cinta Tanah Air Orang Aboru di Negeri Aboru","authors":"Johan Tanamal, Matheus Rumaratu, Amir Tuakia","doi":"10.51135/PUBLICPOLICY.V2.I2.P55-72","DOIUrl":"https://doi.org/10.51135/PUBLICPOLICY.V2.I2.P55-72","url":null,"abstract":"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. \u0000 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.","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124513828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhamad Yamin Noch, Melyanus Bonsapia, Andarias Patiran, Harry A. Tuhumury, Victor Pattiasina
{"title":"Determinan Kinerja Instansi Pemerintah Daerah","authors":"Muhamad Yamin Noch, Melyanus Bonsapia, Andarias Patiran, Harry A. Tuhumury, Victor Pattiasina","doi":"10.51135/PUBLICPOLICY.V2.I2.P39-54","DOIUrl":"https://doi.org/10.51135/PUBLICPOLICY.V2.I2.P39-54","url":null,"abstract":"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.","PeriodicalId":146455,"journal":{"name":"PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis)","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129574120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}