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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Journal of Economics Review (JOER)
Andarias Patiran
Universitas Ottow Geissler Papua
Economics, Econometrics & Finance

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ANALYSIS OF FACTORS AFFECTING THE MANAGEMENT OF VILLAGE FUNDS IN THE ANGKAISERA DISTRICT OF YAPEN ISLANDS REGENCY Andarias Patiran; Melyanus Bonsapia; Milcha Handayani Tammubua; Muhamad Yamin Noch; Victor Pattiasina
Journal of Economics Review (JOER) Vol. 2 No. 1 (2022): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.052 KB) | DOI: 10.55098/joer.2.1.9-22

Abstract

This research investigates the factors influencing village fund management in the Angkaisera District of Yapen Islands Regency. The examination was administered to a sample of 73 participants. Purposive sampling was used as the sampling method. Live surveys were used to collect data. Multiple regression was used to empirically test hypotheses. The results indicated that planning has no positive or significant impact on the allocation of village funds. It indicates that the planning of sub-district and village development has not met the village's objectives, so the village's finances have not been optimally managed. In addition, the implementation has no significant positive impact on the management of village fund allocation. It indicates that there are still irregularities in the implementation, and based on the realization of village funds, the community is not receiving them properly. Furthermore, accountability has a positive and significant impact on the administration of village fund allocation. This indicates that accountability has become a crucial aspect that can be executed effectively so that there are no issues with managing village funds. In addition, human resource competence has a positive and substantial impact on the management of village fund allocation. If the village apparatus has knowledge and experience in managing village finances, accountability for village fund management will increase. The allocation of village funds is unaffected by supervision; consequently, a lack of oversight will not diminish the accountability of village fund management.
The Effect of The Effectiveness of Internal Controls, Accounting Rules Compliance, Appropriate Compensation, Management Morality, and Organizational Ethical Culture toward Accounting Fraud Trends in Jayapura District Government Victor Pattiasina; Entar Sutisman; Febriani Febriani; Andarias Patiran; Eduard Yohanis Tamaela
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. Penelitian dilakukan di Pemerintah Kabupaten Jayapura. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Data diperoleh dari hasil kuesioner yang diberikan secara langsung kepada responden. Metode analisis information dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keefektifan pengendalian intern, moralitas manajemen dan budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. ketaatan aturan akuntansi dan kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi.
Co-Authors Eduard Yohannis Tamaela Febriani Febriani Melyanus Bonsapia Muhamad Yamin Noch Sutisman, Entar Tammubua, Milcha Handayani Victor Pattiasina