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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Riset Akuntansi Dan Bisnis Airlangga Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Universitas Muhammadiyah Kupang Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Bakti Cendana: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Abdimas Prakasa Dakara JRABA Ekuitas Jurnal Pnedidikan Ekonomi JAS (Jurnal Akuntansi Syariah) Jurnal Pendidikan Progresif
Rosari, Renya
FAKULTAS EKONOMI UNIVERSITAS KRISTEN ARTHA WACANA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Social Sciences Other

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INCREASING AN ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGAMENT WITH APPARATUS COMPETENCE AND GOVERNMENT'S INTERNAL CONTROL SYSTEM Rosari, Renya; Aprilia Manabulu, Herry
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i2.46030

Abstract

The purpose this studiesto test the effectof apparatus competence, andgovernment's internal control system on the accountability of village financialmanagement in Rote Ndao Regency. The population of this study was all village officials in Rote Ndao Regency. Purposive sampling technique was used to select the samples.The samples of this studywere 54 village officialsthere are village heads or village treasurers in Rote Ndao Regency. The data analysis technique used the PLS (Partial Least Square) with SmartPLS 3.0 software. The results showed thatthe competence of the apparatusandgovernment's internal control systemhas a positive effect on the accountability of village financialmanagement. The results of the study contributed to the policy of the Rote Ndao government as a material consideration in revising the regulation of Minister of Home Affairs number 65 year 2017 Article 21 concerning the election of prospective village heads with an education level of junior high school or equivalent.
PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG Zachrias, Jems Arison; Rosari, Renya
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i1.46045

Abstract

The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoretical implication shows that indicators in VAIC can be applied in measuring the cooperatives' growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.
Co-Authors Akhmad Nur Zaroni Andreas J. F. Lumba Angela Merici Minggu Aprilia Manabulu, Herry Ayu Agus Tya Ningsih Cakranegara, Pandu Adi Chitra Indah Sari Christin Prima Mery Rajagukguk Erny Selfina Nggala Hambandima Etty Susilowati Hani Novanti Herry Aprilia Manabulu Herry Aprilia Manubulu Irsyad Kamal Jems Arison Zacharias Jems Arison Zacharias, Jems Arison Jusuf Blegur Juwita Reinati, Cindy Laili Savitri Noor Mohammad Muslimin Nita Christiani, Yuningsih R. Sapto Hendri Boedi Soesatyo Ratih Pratiwi Susilo Surahman Suwandi Tnunay, Christin Trinandari Prasetyo Nugrahanti Utomo, Dwi Cahyo Victoria Ari Palma Akadiati Yustinus Lambyombar Zachrias, Jems Arison Zuvyati Aryani Tlonaen