Article Per Year (5 Year)
p-Index From 2019 - 2024
0.983
P-Index
This Author published in this journals
All Journal MEDIA BINA ILMIAH Jurnal Riset Terapan Akuntansi Ekspektasi: Jurnal Pendidikan Ekonomi IIJSE
Hermanus Reo
Program Studi Akuntansi, Universitas Flores
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH PENERAPAN PENGENDALIAN INTERNAL COSO TERHADAP PERILAKU ETIS KARYAWAN DALAM SISTEM PENGGAJIAN Hermanus Reo; Sabulon Sayang; Katharina Deme
JURNAL RISET TERAPAN AKUNTANSI Vol. 6 No. 1 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.6474730

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi serta pemantauan terhadap perilaku etis dalam sistem penggajian. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menyebarkan kuesioner kepada 34 responden. Adapun penyebaran kuesioner kepada responden terkait dengan pengaruh kepatuhan pengendalian intern terhadap perilaku etis karyawan dalam sistem penggajian di KSP Kopdit Pintu Air Kabupaten Ngada. Penelitian ini meyimpulkan lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan berpengaruh terhadap perilaku etis karyawan di KSP Kopdit Pintu Air Kabupaten Ngada. Kata Kunci: Lingkungan Pengendalian, Penaksiran Risiko, Aktivitas Pengendalian, Informasi dan Komunikasi, Pemantauan, Perilaku Etis
Pengaruh Keadilan Distributif Kompensasi dan Keadilan Prosedural Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Ngada Hermanus Reo; Sabulon Sayang; Lavianus Loy Tunga
Ekspektasi: Jurnal Pendidikan Ekonomi Vol. 6 No. 2 (2021): Desember
Publisher : Program Studi Pendidikan Ekonomi, Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of distributive justice compensation and procedural justice of compensation against the tendency of accounting fraud at SKPD Ngada district. The method used in this research is descriptive quantitative. The results of this stdy (1) justice distributive effect on accounting fraud at SKPD Ngada Regency. This is evidenced by the value of the regression coefficient justice distributive with value 0,192 with tcount > ttable (3,251 > 2,010) and a significant level of 0,002 < 0,05. (2) Justice procedural effect on accounting fraud. This is evidenced by the valueof the regression coefficient of procedural justice by 0,407 with tcount > ttable (4,876 > 2,010) and the level of significant 0,000 < 0,05. The great influence of the variables of distributive justice and procedural justice against the tendency of accounting fraud amounted to 4,6%. While the rest the rest 53,4% is explained by other variables outside the model.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA KOPERASI PINJAM (KSP) KOPERASI KREDIT (KOPDIT) PINTU AIR DI KABUPATEN SIKKA) Hermanus Reo; Iriany Dewi Soleiman; Yoanelita Maria Hopong
MEDIA BINA ILMIAH Vol 15, No 9: April 2021
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v15i9.843

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh positif masing-masing variabel, yaitu sistem informasi akuntansi dan sistem pengendalian intern meliputi lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, pemantauan terhadap kinerja karyawan pada KSP Koperasi Kredit Pintu Air di Kabupaten Sikka. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif. Data yang dikumpulkan dalam penelitian ini melalui observasi dan kuesioner. Berdasarkan hasil penelitian menunjukkan bahwa sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan, lingkungan pengendalian berpengaruh positif terhadap kinerja karyawan, penilaian resiko berpengaruh positif terhadap kinerja karyawan, informasi dan komunikasi berpengaruh terhadap kinerja karyawan, aktivitas pengendalian berpengaruh positif terhadap kinerja karyawan, dan pemantauan berpengaruh positif terhadap kinerja karyawan.
The Influence of Internal Control, Competence of Village Apparatus, and Compliance with Accounting Rules on Fraud Prevention in Village Fund Management Sabulon Sayang; Hermanus Reo; Siprianus Padhi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3974

Abstract

This research aims to determine the influence of internal control, village apparatus competence, and compliance with accounting rules on preventing fraud in managing village funds in Ende Regency. In this research, data was obtained by distributing questionnaires to 40 respondents to village officials throughout Ndori District, Ende Regency. The data obtained were analyzed using descriptive analysis and multiple regression. The research variables consist of an independent variable (X) and a dependent variable (Y). Independent variables include internal control, village apparatus competency, and compliance with accounting rules. Meanwhile, the dependent variable is fraud prevention. The results of this study indicate that internal control, competence of village apparatus, and observance of accounting rules have an effect on fraud prevention either partially or simultaneously.
Co-Authors Iriany Dewi Soleiman Katharina Deme Lavianus Loy Tunga Sabulon Sayang Sabulon Sayang Siprianus Padhi Yoanelita Maria Hopong