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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Administrasi Terapan
Patty, Jancen Roland
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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BUDGET FORECAST ERRORS AND BUDGET DEVIATION: FINANCIAL CAPABILITY INDEX AS MODERATING VARIABLE Patty, Jancen Roland
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.924 KB) | DOI: 10.28986/jtaken.v5i2.353

Abstract

The lack of accounting literature that links budget supervision or control with budget realization allows the author to conduct this study. In addition, the main issue of this study is the failure of the local government in planning, implementing and being responsible for the budget resulting in budget surpluses and deficits. Surplus and deficit prove the existence of the budget deviations. The cause of the budget deviation is a mistake in the budget forecast. Some cases of budget deficits in Indonesia prove this. Budget forecast errors have the potential to increase budget deviation due to the role of the financial capability index. The purpose of this study is to examine the role of financial capability index in influencing the relationship of budget forecast errors and budget deviation. The sample used local government in Indonesia between 2016 and 2018 through a purposive sampling technique. Analytical tools use STATA Version 15.1. The results of the study prove that budget forecast errors have a positive and significant effect on budget deviation, and the financial capability index has a positive effect on the relationship between budget forecast errors and budget deviation. Sensitivity testing and additional testing reinforced the initial testing of this study.
BUDGET FORECAST ERRORS AND BUDGET DEVIATION: FINANCIAL CAPABILITY INDEX AS MODERATING VARIABLE Patty, Jancen Roland
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i2.353

Abstract

The lack of accounting literature that links budget supervision or control with budget realization allows the author to conduct this study. In addition, the main issue of this study is the failure of the local government in planning, implementing and being responsible for the budget resulting in budget surpluses and deficits. Surplus and deficit prove the existence of the budget deviations. The cause of the budget deviation is a mistake in the budget forecast. Some cases of budget deficits in Indonesia prove this. Budget forecast errors have the potential to increase budget deviation due to the role of the financial capability index. The purpose of this study is to examine the role of financial capability index in influencing the relationship of budget forecast errors and budget deviation. The sample used local government in Indonesia between 2016 and 2018 through a purposive sampling technique. Analytical tools use STATA Version 15.1. The results of the study prove that budget forecast errors have a positive and significant effect on budget deviation, and the financial capability index has a positive effect on the relationship between budget forecast errors and budget deviation. Sensitivity testing and additional testing reinforced the initial testing of this study.
Faktor-Faktor Yang mempengaruhi Kualitas Hasil Audit (Study Empiris Pada Inspektorat Provinsi Maluku) Pesireron, Semy; Patty, Jancen Roland
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 1 (2019)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v8i1.321

Abstract

ABSTRAKSIPenelitian ini bertujuan untuk mengetahui pengaruh tekanan anggaran waktu, kompleksitas audit, skeptisme profesional dan motivasi terhadap kualitas hasil audit aparat Inspektorat di Lingkup Pemerintah Provinsi Maluku.  Penelitian ini merupakan penelitian empiris, dengan teknik sampling yang digunakan adalah  purposive sampling.  Analisis yang digunakan adalah analisis regresi berganda dengan persamaan kuadrat terkecil dan uji hipotesis menggunakan  t-statistik untuk menguji koofisien regresi parsial serta F-statistik untuk menguji pengaruh bersama-sama dengan tingkat kepercayaan 5%. Hasil uji hipotesis pada  uji t statistik terlihat  bahwa terdapat hubungan negatif namun tidak signifikan tekanan anggaran waktu  terhadapkualitas hasil audit, terdapat hubungan negatif namun tidak signifikan kompleksitas tugas audit terhadap kualitas hasil audit, terdapat hubungan positif dan signifikan professional skeptisme terhadap kualitas hasil audit dan terdapat hubungan positif dan signifikan motivasi  terhadap kualitas hasil audit. 
PENGEMBANGAN POTENSI EKONOMI DESA: (Study Pada Desa Larike, Kecamatam Leihitu Barat, Kabupaten Maluku Tengah) Pesireron, Semy; Situmeang, Mis Fertyno; Patty, Jancen Roland
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1188

Abstract

The potential of Larike Village vary such as agriculture and plantation, tourism object and home craft industry. However, these potentials have not been explored in such a way, so it brings profit and even improves the community's economy. This study aims to identify and develope the economic potential of the Larike Village, west Leihitu sub-district, of Central Maluku District. The type of this research is descriptive qualitative. Qualitative approach because this is a case study where the researcher collects a number of indepth information or data on cases symptons related to the economic potential of the village, the Larike Village.  The data analysis used in this study is a Qualitative Descriptive Analysis.  This analysis is focused on identifying the potential sector of the economic village with the  following steps: first, describe economic potential of the village; second: describe the pattern of developing on the  village's economic potential. The result if this study indicates that the agricultural and the plantation sectors can be developed by incraesing the knowledge and skills of farmers. Through agricultural extensions, provision of production support equipment and the formation of farming business groups.  From the tourism object sector can be developed through two approaches namely, the market and physical approaches. From the houshold creative industry sector, it can be developed on aspects of capital and raw materials; and aspects of appropriate technology and marketing.. Key Words: Village’s Economic Potential
ANALISIS PENGARUH PERENCANAAN DAN PENYERAPAN ANGGARAN TERHADAP KEMISKINAN: (Studi Pada Kabupaten/Kota di Provinsi Maluku) Patty, Jancen Roland
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3101

Abstract

The purpose of the study was to analyze the influence of budget planning and absorption on poverty in regencies/cities in Maluku Province. The type of research is a causal relationship or relationship between variables and this study is a census study, namely a study that uses all members of the population as samples. The data used are secondary data in the form of periodic data (cross section), namely poverty data, planning, and budget absorption in 11 regencies/cities in Maluku Province. Data testing through multiple linear regression analysis with a significance level of 0.005. The results of the study prove that the budget planning variable has a significant influence on the poverty variable. This is evidenced by the results of the t-statistic test which shows a probability value or significant value of 0.025 below the significance level of 0.05. Furthermore, the budget absorption variable has a significant influence on the Poverty variable. This is evidenced by the results of the t-statistic test which shows a probability value or significant value of 0.034 below the significance level of 0.05 Keywords: Budget Planning. Budget Absorption, Poverty
Co-Authors Pesireron, Semy Situmeang, Mis Fertyno