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All Journal AKUNTABILITAS Profita : Komunikasi Ilmiah dan Perpajakan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Cakrawala Management Business Journal Global Financial Accounting Journal ACE : Accounting Research Journal Lensa Ekonomi
Mona Permatasari Mokodompit
Universitas Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada UMKM di Kabupaten Manokwari Ika Puji Ladesthi Mahartuti; Syarifuddin Syarifuddin; Mona Permatasari Mokodompit
Akuntabilitas Vol 13, No 2 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i2.17078

Abstract

The Financial Accounting Standard Board has made Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) to facilitate Micro, Small and Medium Enterprises (MSMEs) actors in presenting accounting information, but in fact the implementation of SAK ETAP is still low. The aim of this study is to anaylze the factors that influence the implementation of SAK ETAP in MSMEs in Manokwari Regency. Data research was obtained through questionnaires given to 81 MSMEs’ trade sector owners in Manokwari Regency. Data wereanalyzed using multiple linear regression analysis. The results showed that only qualitative financial statement characeristic factor that have significant influence on the implementation of SAK ETAP in MSMEs in Manokwari Regency. Whereas the factors of providing information and socialization, understanding of information technology, business size, length of business and owner’s educational background have no significant influence on the implementation of SAK ETAP in MSMEs in Manokwari Regency
FINANCIAL PERFORMANCE ANALYSIS OF RURAL BANKS IN MANOKWARI: A CASE STUDY OF ARFAK INDONESIA RURAL BANK Rully Novie Wurarah; Mona Permatasari Mokodompit
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 4 No 2 (2020): Journal of Applied Business Administration - September 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v4i2.2142

Abstract

The purpose of this research is to analyse the financial performance of Arfak Indonesia Rural Bank in Manokwari Regency in the period of 2014 – 2018 using financial ratios include liquidity, solvency and profitability ratios. Liquidity ratio is measured using Loan to Deposit Ratio (LDR), solvency is measured using Capital Adequacy Ratio (CAR), and profitability ratio is measured using Net Profit Margin (NPM) and Return on Asset (ROA). The research results shows that in the past 5 years, the average value of LDR (113%) is too high which is above 80%, thus the bank does not have enough liquidity to cover any unforeseen fund requirement. Furthermore, the average value of CAR (10.67%) was between the value of 9.5% and 11%, which indicates that the bank has enough capital to cushion potential losses and protect depositor’s money. As for the average value of NPM (39.46%) and ROA (6.73%) shows that the bank has a very good ability in generating profits.
IDENTIFIKASI FAKTOR YANG MEMPENGARUHI KINERJA UMKM Mona Permatasari Mokodompit; Syarifuddin Syarifuddin; Sutiana Mutia
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.388 KB) | DOI: 10.22441/profita.2019.v12.02.005

Abstract

This study aims to examine the influence of internal and external factors partially on the performance of Micro, Small, and Medium Enterprises (MSMEs) of the industrial sector in the Manokwari Regency. Research data is obtained by giving questionnaires and interviews with 34 MSMEs owners of the industrial sector in the Manokwari Regency. The data was then analyzed using a multiple linear regression analysis tools. The results of this study indicate that internal factors have no significant influence on the performance of MSMEs. Whereas, external factors have a significant influence on the performance of MSMEs.
ANALISIS ANGGARAN DAN PROFITABILITAS SEBAGAI ALAT BANTU MANAJEMEN GUNA MENGOPTIMALKAN LABA Mona Permatasari Mokodompit; Isabela Fenty Muliyawati Matatula; Hustianto Sudarwadi
Cakrawala Management Business Journal Vol 3 No 1 (2020): Mei 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v3i1.54

Abstract

This research is a case study research conducted at CV Tintur Jaya in Manokwari regency. The purpose of the research is to analyze the budget set by the company in optimizing profits and to analyze the level of profitability achieved by the company. The research data are financial statements of CV Tintur Jaya withink three years which were analyzed using difference analysis and profitability analysis. The results has shown that as a whole the use of CV Tintur Jaya’s budget has been effiecient as a management tool in optimizing company profits, where there is a favorable difference between the company’s budget and realization. In addition, the level of profitability acchieved by the company within three years experienced a fluctuating ratio growth.
The Quality of Local Government Financial Report Marcus R. Maspaitella; Mona Permatasari Mokodompit
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6493

Abstract

Purpose - This study aims to analyze the influence of human resource competence, regional financial accounting information system, use of information technology and government internal control systems on the quality of local government financial report at the Regional Financial and Asset Management Agency (BPKAD) of Manokwari Regency. Research Method - The research data was collected by giving questionnaires to the employees at BPKAD office of Manokwari regency who carry out tasks in the accounting and finance functions. The data was then analyzed using multiple linear regression analysis. Findings - The results showed only the government internal control system factor that have influence on the quality of local government financial reports of BPKAD of Manokwari regency. Implication - This study provides information that can be used as a consideration in making policies in order to improve the quality of locel government financial report by the local government in Manokwari Regency, particulary BPKAD.
Faktor-Faktor yang Berpengaruh terhadap Persepsi Mahasiswa Tentang Etika Profesi Akuntan Virlitha G. B. Orisu; Mona Permatasari Mokodompit; Anik Wuriasih
ACE: Accounting Research Journal Vol 1 No 1 (2021): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.964 KB)

Abstract

ABSTRACT This study aims to empirically examine the influence of emotional intelligence, intellectual intelligence and love of money toward student’s perceptions on accountant professional ethics. Research data were collected by giving questionnaires to 91 accounting students of Economic and Business Faculty at Universitas Papua. The number of respondents is determined using saturated sampling technique. The data were then analyzed by using multiple linear regression analysis. The results of this study shows that from the three factors examined only intellectual intelligence that has influence towards student’s perception on accountant professional ethics. Whereas emotional intelligence and love of money have no influence toward student’s perception on accountant professional ethics. Keywords: Emotional Intelligence, Intellectual Intelligence, Love of Money, Student’s Perception, Accountant Profesional Ethics ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh kecerdasan emosional, kecerdasan intelektual dan love of money terhadap persepsi mahasiswa tentang etika profesi akuntan. Data penelitian ini diperoleh dengan membagikan kuisioner kepada 91 mahasiswa akuntansi di Fakultas Ekonomi dan Bisnis Universitas Papua. Jumlah responden yang dijadikan sampel tersebut ditentukan dengan menggunakan teknik sampling jenuh, Data kemudian dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa dari tiga faktor yang diteliti hanya kecerdasan intelektual yang berpengaruh terhadap persepsi mahasiswa tentang etika profesi akuntan. Sedangkan kecerdasan emosional dan love of money tidak berpengaruh terhadap persepsi mahasiswa tentang etika profesi akuntan. Kata Kunci: Kecerdasan Emosional, Kecerdasan Intelektual, Love of Money, Persepsi Mahasiswa, Etika Profesi Akuntan
Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus pada OPD Kabupaten Manokwari) Maria Orpa Bame; Mona Permatasari Mokodompit; Anik Wuriasih
Lensa Ekonomi Vol 15 No 02 (2021): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.975 KB) | DOI: 10.30862/lensa.v15i02.162

Abstract

The aim of the research is to examine the effect of Human Resource Comptence, Information Technology Utilization and Local Government Accounting Standards Implementation on the Quality of Financial Reports. The research data was obtained through questionnaire which was distributed to 35 employees of Regional Organization in Manokwari Regency. The data then was analyzed using multiple regression analysis. The research result shows that Human Resource Comptence have positive and significant effect on Quality of Financial Report, Information Technology Utilization have negative and significant effect on Quality of Financial Report and Local Government Accounting Standards Implementation have positive and no significant effent on Quality of Financial Report. Tujuan penelitian ini adalah untuk memberikan bukti empiris terkait faktor-faktor yang memiliki pengaruh terhadap kualitas laporan keuangan. Adapun faktor-faktor yang diuji antara lain faktor kompetensi sumber daya manusia, pemanfaatan teknologi informasi dan penerapan standar akuntansi pemerintahan. Data penelitian diperoleh melalui kuisioner yang dibagikan ke 35 orang pegawai Organisasi Perangkat Daerah (OPD) Kabupaten Manokwari. Data kemudian dianalisis menggunakan analisis regresi berganda. Hasil penelitian yang diperoleh menyatakan bahwa dari tiga faktor yang diuji ada dua faktor yang berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah, yakni faktor kompetensi sumber daya manusia dan pemanfaatan teknologi informasi. Sedangkan faktor yang tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah adalah penerapan standar akuntansi pemerintah.
Co-Authors Anik Wuriasih Anik Wuriasih Hustianto Sudarwadi Ika Puji Ladesthi Mahartuti Isabela Fenty Muliyawati Matatula Marcus R. Maspaitella Maria Orpa Bame Sutiana Mutia Syarifuddin Syarifuddin Virlitha G. B. Orisu