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All Journal Multidisciplinary Indonesian Center Journal
Natalie Jessica Rubak
Pattimura University
Religion Humanities Earth & Planetary Sciences Education Other

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THE EFFECT OF BUDGETARY DECENTRALIZATION (DECENTRALIZATION CUTS) AND THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM ON THE QUALITY OF ACCOUNTABILITY OF THE COOPERATIVE SERVICE'S FINANCIAL REPORTS Rita J D Atawarman; Natalie Jessica Rubak; Natalia H.Tatuhey; Erika Kili-Kili
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1928

Abstract

AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
THE EFFECT OF THE APPLICATION OF QUANTIFICATION INSTRUMENTS AND METHODS ON THE QUALITY OF FINANCIAL PERFORMANCE ASSESSMENT OF MSMES IN AMBON CITY Rita J D Atarwaman; Natalie Jessica Rubak; Frangky Richard Limaheluw; Anritriyani Asnar; Putri Maharani Ratuloly; Nursafitri Musa; Jouking Huwae; Putri Tehubijuluw; Marannu Paledung
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2785

Abstract

This study aims to analyze the effect of the implementation of financial measurement instruments and quantification methods on the quality of financial performance assessment of Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 60 MSME owners in Ambon City. The data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) analysis using the Statistical Package for Social Sciences (SPSS). The results indicate that the implementation of financial measurement instruments does not have a significant effect on the quality of MSME financial performance assessment, with a significance value of 0.209 > 0.05. Meanwhile, quantification methods have a positive and significant effect on the quality of MSME financial performance assessment, with a significance value of 0.000 < 0.05. Simultaneously, the implementation of financial measurement instruments and quantification methods significantly affects the quality of MSME financial performance assessment, as indicated by a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.797, indicating that 79.7% of the variation in the quality of MSME financial performance assessment can be explained by the two independent variables, while the remaining 20.3% is influenced by other factors outside the research model.
Co-Authors Anritriyani Asnar Erika Kili-Kili Frangky Richard Limaheluw Jouking Huwae Marannu Paledung Natalia H.Tatuhey Nursafitri Musa Putri Maharani Ratuloly Putri Tehubijuluw Rita J D Atarwaman Rita J D Atawarman