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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Koli Journal: English Language Education
Handojono, Monika
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Other

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Pengujian Model Kontijensi Akuntansi Manajemen Stratejik terhadap Kinerja UKM di Maluku Handojono, Monika; Cornelis, Victor
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2719

Abstract

The sustainability of SMEs is supported by various important factors, both financial and non-financial. This study examines non-financial factors, namely the management accounting adoption model on the performance of SMEs in Maluku. The sample of this study consisted of 63 UKM units located in Ambon City, SBB Regency and Central Maluku Regency. The testing of management accounting adoption contingency models is carried out using path analysis. The result showed that management accounting adoption is a mediator of the relationship between the level of innovation and technology adoption in manufacturing activities with the performance of SMEs. However, this study has not succeeded in proving the relationship between manager characteristics and managers' perceptions of environmental uncertainty with the decision to adopt strategic management accounting by business units. These results indicate that there is a need for further introduction to the benefits of a strategic management accounting system as an important instrument in streamlining the business value chain.
Hekaleka Foundation Financial Information System Development Febiyola Wijaya; Monika Handojono; Meidylisa Patty
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The use of information technology in the accounting process is recognized as bringing many advantages, especially in terms of practicality, time requirements and the availability of real-time financial information. Various parties involved, both internal and external, who are geographically separated, can access information of the same quality, and can also be involved in financial management. Organizationally, Heka Leka's financial management is carried out by several parties, namely, the executive director, program director, financial advicer, and treasurer. However, it must be acknowledged that the recording and financial reporting that has been carried out has not been carried out properly. As a result, the information supplied has not been able to meet the needs of the parties involved. Therefore, it is necessary to develop a financial management system that allows all stakeholders, both internal and external, to access the resulting information. In addition, information systems can produce financial information that can be relied on by its users. The implementation of the service includes three stages, namely conducting financial report training and how to input financial data to the Malessy, the Hekaleka network and the Hekaleka Foundation management. This training went smoothly and the Hekaleka Foundation provided participants and accommodated the participants' attendance. Even looking for a place to do training, because the Foundation's place didn't allow it to accommodate a large number of people.
THE EFFECT OF INTERNALIZATION OF LOCAL CULTURE ON AUDITOR'S SKEPTICISM Monika Handojono; Theofilus J F K Matrutty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2629

Abstract

For several hundred years tribes in the Maluku of Eastern Indonesia have followed the cultural practice of pela-gandong. Pela-Gandong is a form of brotherhood between two or more villages, with its foundation being in blood relationships. Socially, pela-gandong is acknowledged as beneficial in spreading peace and harmony among differing ethnic groups. However, the practice raises questions of its influence on specific professional roles such as auditing. Using Self-Determination Theory, this study examines the impact of pela-gandong on an auditor’s personal values, particularly the need for impartial auditor skepticism. By collecting data from 69 auditors across three local government municipalities and one city in Maluku, the findings suggest that the personal value (openness to change) and internalization of Pela–Gandong decreases auditor skepticism. The study recommends the need to further develop an approach that will increase auditors’ awareness of cultural issues.
BAGAIMANA MENGURANGI BIAS KEMURAHAN HATI DALAM PENILAIAN KINERJA SUBJEKTIF? SEBUAH PENDEKATAN EKSPERIMEN Handojono, Monika; Sholihin, Mahfud
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 1
Publisher : UI Scholars Hub

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Abstract

The literature shows that leniency has negative impact on employee performance and firm productivity. However, there has been limited empirical research of how to mitigate the bias. This study examines if leniency is mitigateable by availability of subjective evaluation criteria and group rater. Using experimental method with sixty-nine undergraduate students as subjects, we find that process within group is effective to reduce individual subjective rating, even when there was no subjective criteria. However, we find group rating does not have effect on rating accuracy. Additionally, consistent with general assumption of leniency, we find that inflated rating is affected by altruistic traits of raters. With the inherent limitations associated with experimental method, our finding suggests that, in order to have subjective rating accurately, firm should promote sound rating process by defining more relevant criteria to complement the evaluation process.
Evaluasi Sistem Pengendalian Internal pada Sistem POS Toko Buku Gramedia Ambon Syamsu, Astri; Handojono, Monika
Koli Journal : English Language Education Vol 1 No 1 (2020): Koli Journal: English Language Education
Publisher : Prodi Pendidikan Bahasa Inggris, Program Studi Diluar Kampus Utama (PSDKU) Unpatti-MBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/koli.1.1.29-35

Abstract

Sistem POS merupakan salah satu sistem berbasis komputer yang banyak digunakan oleh bisnis ritel. Meskipun pemanfaatan teknologi komputer meningkatkan kualitas pengendalian yang diterapkan, namun diakui bahwa tetap terdapat kerentanan yang dihadapi oleh sistem tersebut. Penelitian ini bertujuan untuk mengevaluasi kekuatan dan kelemahan sistem pengendalian yang diterapkan pada sistem POS pada Toko Buku Gramedia Maluku City. Dengan menggunakan pendekatan analisis deskriptif, hasil penelitian menemukan bahwa terdapat kelemahan yang harus diperbaiki pada dua item dokumen yakni Perincian Setoran dan Bukti Penyetoran Kasir. Hal ini disebabkan tidak ditemui penggunaan nomor urut tercetak. Oleh karena itu, penelitian ini mengajukan usulan perbaikan terhadap kedua dokumen tersebut.
Personal Values in Village Fund Fraud Prevention Leiwakabessy, Audry; Handojono, Monika; Pattimahu, Angel Merlyn
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i2.p872-883

Abstract

The increase of the village fund over the years, on the one hand - creates many opportunities for the village governments to improve their quality of life. However, on the other hand, it could lead to misuse and, to some extent, it is committed to fraud in the management process. Fraud is an unlawful act that causes many losses and benefits the perpetrator. Fraud may occur in both the private and public sectors (government). This research aims to empirically test the influence of Idealism and Morality on Fraud Prevention in Village Fund Financial Management. By using the Simple Random Sampling technique, the study is participated by Village Government Administrators and Village Consultative Councils in Teluk Ambon District as the population with the samples consisted of Village Government Administrators and Village Consultative Bodies from 6 (six) Villages in the Teluk Ambon District area. The research found that morality (p=0.008) and idealism (p=0.000) positively prevent fraud in village fund management. The result confirmed that when people have knowledge, understanding, and idealism, as well as personal values such as morals and ethics, they tend to avoid fraud. The research recommends conducting an experiment that focuses on groups to collect data to reduce internal validity problems. It may also examine other variables that can explain a more significant influence on fraud prevention
Co-Authors Angel Merlyn Pattimahu Cornelis, Victor Febiyola Wijaya Leiwakabessy, Audry Mahfud Sholihin Meidylisa Patty Syamsu, Astri Theofilus J F K Matrutty