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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas
Arthana, I Komang
Universitas Nusa Cendana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PARTISIPASI DALAM PENGGANGGARAN DAN PRESTASI MANAJER: PENGARUH KOMITMEN ORGANISASI DAN INFORMASI JOB-RELEVANT Pangastuti, Margareta Diana; Arthana, I Komang
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.243 KB)

Abstract

Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment and job-relevant information is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and job-relevant information are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment and job relevant information.
PARTISIPASI DALAM PENGGANGGARAN DAN PRESTASI MANAJER: PENGARUH KOMITMEN ORGANISASI DAN INFORMASI JOB-RELEVANT Margareta Diana Pangastuti; I Komang Arthana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.33

Abstract

Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment and job-relevant information is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and job-relevant information are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment and job relevant information.
ANALISIS FAKTOR-FAKTOR TERJADINYA KECURANGAN (FRAUD) DALAM PENGELOLAAN DANA DESA PADA KECAMATAN AMABI OEFETO TIMUR I Komang Arthana
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 1 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i1.1302

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh masing-masing faktor terhadap kecurangan pada pengelolaan dana desa di Kecamatan Amabi Oefeto Timur. Responden dalam penelitian ini adalah aparat desa yang terkait langsung dengan pengelolaan dan pelaporan dana desa. Penelitian ini adalah deskriptif kuantitatif. Pengumpulan data dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa kesesuaian kompensasi, pengendalian internal, penegakan peraturan, asimetri informasi dan perilaku tidak etis memiliki dampak positif terhadap terjadinya kecurangan dalam pengelolaan dana desa. Efektivitas pengendalian internal berdampak negatif pada terjadinya kecurangan dalam pengelolaan kecurangan desa Kata kunci: Penipuan, Pengelolaan Dana Desa This research conducted to find out how the influence of each factor against fraud on the village fund management in Amabi Oefeto Timur sub-district. The repondents of this research were the village institution who were directly related with the management and reporting the village fund. This research is a quantitative descriptive. Data collection by means of questionare distribution. The research result indicate that suitability of compensation, internal control, enforcement of regulation, information asymmetry and unethical behavior have a postive impact on the occurence of fraud in the village fund management. The effectiveness of internal control has a negative impact on the occurence of fraud in the village fraud management Key words : Fraud, Village Fund Management
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA BANK PERKREDITAN RAKYAT DI KOTA KUPANG Cecilia Wirna F. Rowa; I Komang Arthana
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1702

Abstract

The purpose of this study was to determine the effect of the principles of good corporate governance on fraud prevention in Rural Banks in Kupang City, East Nusa Tenggara Province. This research was conducted on five Rural Credit Banks out of a total of seven Rural Credit Banks in Kupang City. Rural Banks in East Nusa Tenggara Province experienced business growth with relatively stable financial performance The testing methods used are descriptive statistics, inferential statistics consisting of assessment of the measurement model / outer model and assessment of the structural model / inner model and hypothesis testing.The results of this study show that the principles of good corporate governance have a positive and significant effect on the prevention of fraud in Rural Banks in the City of Kupang.
RED FLAGS PENGELOLAAN DANA DESA Sarinah Joyce M. Rafael; I Komang Arthana
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2368

Abstract

The Village Fund shows a positive influence on the level of village independence, which is indicated by an increase in village status. However, it is inseparable from the various problems that arise. The task of detecting fraud is not easy. The Village Consultative Body needs indicators or signs (red flags) that can help in focusing performance when monitoring the implementation of village fund management, which can be seen in the village financial statements. This study aimsto identify the effectiveness of red flags in detecting fraud in village fund management. This research was conducted by survey method through the distribution of questionnaires to the management of village consultative bodies which acted as supervisors in village development. Data were analyzed using descriptive statistics, using a mean test to assess the effectiveness of the red flags indicator. Keywords: village funds, red flags, fraud
Co-Authors Cecilia Wirna F. Rowa Pangastuti, Margareta Diana Sarinah Joyce M. Rafael