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Journal : INTELEKTIVA

AKUNTABILITAS DANA DESA DALAM UPAYA PEMBERDAYAAN MASYARAKAT DAN PEMBANGUNAN DESA : STUDI KASUS DESA LAHA, KECAMATAN TELUK AMBON MEIDYLISA PATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 09 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA E-ISSN : NO 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

The allocation of village funds has been an important issue since the issuance of the LAW on village independence in 2016. This research aims to study more about the accountability of allocation of village funds and its influence on community empowerment and Village development. The method of analysis used is qualitative descriptive analysis with data retrieval techniques that are surveys and interviews. Research object in Laha Village, the Bay district of Ambon Baguala, Maluku.The results showed that the management of the village funds are normative and administrative has been implemented as it should but is substantive there is still error due to some factors such as accountability and transparency which is still weak where the village apparatus has not fully socialized the budget plan and programs to the community, still strong element of kinship in the process of allocation of village funds and community participation that lacks
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP TUNJANGAN KINERJA POLDA MALUKU MEIDYLISA PATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 05 (2019): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Performance allowances are given as rewards or rewards for employees and those with good performance. This research aims to know, analyze and compare the process of providing the performance allowance of members of the Maluku Polda with the common SPI reference framework of COSO. This research is a mixed study that uses primary and secondary data. Secondary Data is sourced on research-related documents and results in research questionnaire responses calculated based on the formula. Secondary data will clarify primary data i.e. survey results and interviews related to research issues.The results showed that the Moluccas and Satkers have adopted a system of control over the performance allowance but there is still weakness in its application so that the Maluku police are expected to re-evaluate the performance allowance control system based on the COSO reference framework or provide clear flowcharts and job description for its ranks.
PENGARUH PENERAPAN GOOD GOVERNANCE DAN BUDAYA ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI PEMEDIASI MEIDYLISA PATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 01 (2019): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This research aims to determine the influence of the implementation of good governance and organizational culture to the quality of financial statements with the transformational leadership as a variable of intervening both partially and simultaneously. This type of research is explanatory research. This research was conducted in 34 regional government working unit (SKPD) Ambon City. Data collection is done by spreading questionnaires, interviews and documentation. The research instruments were tested in advance with Spearman's validity test and Cronbach Alpha reliability test. The data analysis method used is Path analysis. The results of the research and hypothesis testing showed that the implementation of good governance and organizational culture both directly and indirectly through transformational leadership did not significantly affect the quality of financial statements both partially and simultaneously.