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Journal : JFRES: Journal of Fiscal And Regional Economy Studies

Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari Anik Wuriasih; Etik Wahyuni; Syarifuddin
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i1.25

Abstract

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.
Akuntabilitas Finansial, Transparansi dan Partisipasi Masyarakat dalam Pengelolaan Dana Desa: Studi di Kampung Margorukun Distrik Oransbari Anik Wuriasih
JFRES Journal of Fiscal and Regional Economy Studies Vol. 4 No. 2 (2021): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v4i2.59

Abstract

Purpose of this study was to determine and analyze the effect of income, the number of dependents, and premium prices on the demand for BPJS health services at Wosi Health Center, West Manokwari District, Manokwari Regency. The analytical method used is the quantitative descriptive analysis method with interview guides and questionnaires as instruments. Data analysis was performed using multiple linear regression analysis. The results showed that simultaneously the income variable, the number of dependents, and the premium price, had a significant effect, while partially only the number of dependents had a significant effect on the demand for BPJS health services at the Wosi Health Center