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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM jurnal syntax admiration Journal of Governance, Taxation, and Auditing
Kapojos, Peter Marshall
Sam Ratulangi University
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

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PENGARUH SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA PADA KABUPATEN BOLAANG MONGONDOW TIMUR Katryn Natania Mega; Lintje Kalangi; Peter M. Kapojos
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 17 No. 3 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.17.3.43517.2022

Abstract

The Village Financial System (SISKEUDES) is an application developed by the Financial and Development Supervisory Agency (BPKP) and the Ministry of Home Affairs to help village governments improve the quality of village financial governance. In addition, with better use and control of the village financial system (SISKEUDES) application, village financial management will be more accountable. This study aims to determine whether the village financial system (SISKEUDES) has an effect on the village's financial management accountability. This type of research is called quantitative research. The source of research data used is primary data. The population in this study was all of the Finance Officers from 81 villages in the East Bolaang Mongondow Regency. The data analysis technique used is simple linear regression analysis. The data collection method used is the questionnaire method. The results of this research show that the village financial system (SISKEUDES) has a positive effect on the accountability of village financial management..
Analisis Laporan Kinerja Instansi Pemerintah (LKjIP) Berdasarkan Permenpan RB Nomor 53 Tahun 2014 pada Dinas Kebudayaan dan Pariwisata Kabupaten Toraja Utara Herlin Tangdilassu; Jenny Morasa; Peter Kapojos
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

The Performance Report is an overview that explains concisely and completely about the performance achievements prepared based on the work plan stipulated in the framework of implementing the APBD (PP 6/2006). The purpose of this research is to 1) analyze and find out the performance achievements of the North Toraja Regency Culture and Tourism Office in terms of performance agreement elements based on Permenpan RB Number 53 of 2014; 2) analyze and find out the achievements of the performance report of the North Toraja Regency Culture and Tourism Office in terms of performance reporting elements based on Permenpan RB Number 53 of 2014. The type of research used is qualitative research with a descriptive approach. The results showed that the performance achievements of the North Toraja Regency Culture and Tourism Office were mostly achieved and categorized as successful. And the Government Agency Performance Report (LKjIP) of the North Toraja Regency Culture and Tourism Office has mostly been prepared in accordance with Permenpan RB Number 53 of 2014, but there are still elements in the LKjIP preparation format that are not in accordance with the regulations.
Co-Authors Cherril Angelia TUMIMOMOR David Paul Elia SAERANG Essau, Nadia Clarisa Frillia Yuliet Ihalauw Grace B. Nangoi Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Manossoh, Hendrik Herlin Tangdilassu Herman Karamoy Inggriani Elim Jenny Morasa Jenny Morasa Jenny Morasa Jullie J. Sondakh Katryn Natania Mega Lidia M. Mawikere Lintje Kalangi Lintje Kalangi Madika, Julio A. C. Mananggel, Adolfine mandagi, Jaquline imelda Ngurawan, Yusril I. Pinatik, Trianti K. A. Shinta, I Dewa Ayu Sumanti, Alva Oktavianus Thessa Regisof Mega Wahiji