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All Journal JFRES: Journal of Fiscal And Regional Economy Studies
Syarifuddin
Universitas Papua
Economics, Econometrics & Finance Social Sciences

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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.
Identifikasi Faktor Yang Mempengaruhi Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Mona Mokodompit; Syarifuddin; Sutiana Mutia
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.v2i1.26

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 industrial sector in Manokwari Regency. Research data is obtained by giving questionnaires and interviews to 34 MSMEs owners of industrial sector in Manokwari Regency. The data was then analyzed by using a multiple linear regression analysis tool. 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.
Co-Authors Anik Wuriasih Etik Wahyuni Mona Mokodompit Sutiana Mutia