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All Journal Jurnal Riset Manajemen dan Akuntansi (JURIMA) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Lamawitak, Paulus Libu
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Economics, Econometrics & Finance

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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA APBDES: Studi Kasus Desa Adabang Kecamatan Titehena Kabupaten Flores Timur Kenale, Merviyati Masi; Herdi, Henrikus; Lamawitak, Paulus Libu
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2436

Abstract

This study aims to analyze financial ratios to assess village government performance through the 2020, 2021, and 2022 APBDes. The financial ratios used in this study are 5 ratios, namely the Village Independence Ratio, Harmony Ratio, Growth Ratio, Effectiveness Ratio and Efficiency Ratio . This study uses a Quantitative Descriptive method. The research data was obtained from the results of interviews, and documentation in the form of the 2020-2022 APBDes Realization Report. The results of the study show that the performance of the Adabang Village government from the aspect of the ratio of independence and the ratio of harmony is still very lacking. The growth rate of Adabang village is quite good and the level of effectiveness of Adabang village is already effective, while from the level of efficiency Adabang village is still not efficient.
Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka Aurelia, Pipiet Niken; Dilliana, Siktania Maria; Lamawitak, Paulus Libu; Sanga, Konstantinus Pati
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.798 KB) | DOI: 10.55904/cocreation.v1i3.520

Abstract

This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud detection at PERUMDA Air Minum Wair Pu'an, Sikka Regency. The data collection technique in this study used a questionnaire survey distributed to 33 employees which were then processed using the SPSS program. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of the t statistical test (partial) show that internal audit (X1) has no significant effect on fraud detection (Y) and the effectiveness of internal control (X2) has a significant effect on fraud detection (Y). And based on the F statistical test (simultaneous) shows that internal audit (XI) and Internal Control Effectiveness (X2) together have a significant effect on fraud detection (Y). It can be concluded that internal control in PERUMDA Air Minum Wair Pu'an, Sikka Regency greatly affects the level of fraud in the company, the more effective the internal control system implemented in an entity, the lower the tendency of fraud that may occur.
Co-Authors Aurelia, Pipiet Niken Dilliana, Siktania Maria Henrikus Herdi, Henrikus Kenale, Merviyati Masi Sanga, Konstantinus Pati