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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Edunomika (JIE)
samadara, selfesina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) PROVINSI NUSA TENGGARA TIMUR DALAM PENCEGAHAN FRAUD DAN PENYALAHGUNAAN DANA DESA Poeh, Melda Mariana; Samadara, Selfesina; N. P. Gah, Tiffany; Mooy, Febriyanti K
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15649

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui peran Aparat Pengawas Internal Pemerintah yaitu Inspektorat Daerah Nusa Tenggara Timur dalam mencegah fraud dan penyalahgunaan dana desa di Provinsi Nusa Tenggara Timur. Teknik pengumpulan data pada penelitian ini adalah wawancara, observasi, dan dokumentasi dengan metode analisis data yang telah digunakan oleh Miles dan Huberman. Hasil dari penelitian ini menunjukan bahwa Inspektorat Daerah Provinsi Nusa Tenggara Timur telah menjalankan perannya sebagai Aparat Pengawas Internal Pemerintah dalam pengawasan dana desa yaitu peran sebagai pengawas, peran sebagai konsultan, dan peran assurance yaitu monitoring dan evaluasi. Bentuk dari pelaksanaan ketiga peran tersebut yaitu untuk menjalankan perannya sebagai pengawas Inspektorat membuat Program kerja Pengawasan Tahunan, dan untuk menjalankan perannya sebagai konsultan Inspektorat membuka klinik konsultasi, serta untuk menjalankan perannya sebagai assurance Inspektorat menjadi pengawas dalam memonitoring dan mengevaluasi dengan tujuan agar dapat mengetahui pengelolaan Dana Desa telah dilakukan sesuai ketentuan yang berlaku dan memberikan Saran/Rekomendasi perbaikan terhadap pengelolaan Dana Desa. Kata Kunci: Peran APIP, Inspektorat, Pengawas, Konsultan, Fraud, Dana Desa Abstract This study aims to determine the role of the Government Internal Supervisory Apparatus, namely the East Nusa Tenggara Regional Inspectorate in preventing fraud and misuse of village funds in East Nusa Tenggara Province. Data collection techniques in this study were interviews, observations, and documentation with data analysis methods that have been used by Miles and Huberman. The results of this study indicate that the East Nusa Tenggara Provincial Inspectorate has carried out its role as the Government Internal Supervisory Apparatus in supervising village funds, namely the role as a supervisor, the role as a consultant, and the role of assurance, namely monitoring and evaluation. The form of implementation of the three roles is to carry out its role as a supervisor, the Inspectorate creates an Annual Supervision Work Program, and to carry out its role as a consultant, the Inspectorate opens a consultation clinic, and to carry out its role as an assurance, the Inspectorate becomes a supervisor in monitoring and evaluating with the aim of being able to find out that the management of Village Funds has been carried out in accordance with applicable provisions and provide Suggestions/Recommendations for improvements to the management of Village Funds. Keywords: Role of APIP, Inspectorate, Supervisor, Consultant, Fraud, Village Fund.
Model Penyajian Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan Nomor 335 (ISAK 335) Pada Gereja Masehi Injili Di Timor Sir, Jennie S.; Samadara, Selfesina; Tuati, Nonce F.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2941

Abstract

This research aims to provide a practical solution to the problem of financial transparency and accountability of the Gereja Masehi Injili in Timor (GMIT) by developing a model for presenting church financial reports based on ISAK 335. This research employs qualitative methods, utilizing a case study approach. The research results indicate that GMIT prepares financial reports in a simple form, consisting of reports on cash receipts and cash disbursements, following the format established by the GMIT Synod. Furthermore, this research provides a model for presenting structured and detailed financial reports based on ISAK 335. The practical implications expected from this research are changes in the format and structure of presenting GMIT's financial reports, making them more comprehensive and accurate for users, particularly GMIT congregations. Keywords: church; financial statements; ISAK 335
Dampak Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Nagekeo-Flores Samadara, Selfesina; Sir, Jennie S.; Poeh, Imelda M.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2948

Abstract

This study aims to determine the Impact of performance-based budgeting on Government Agencies' performance accountability in the Nagekeo-Flores Regency. The implementation of this performance-based budget utilizes four variables: budget planning (X1), budget implementation (X2), budget accountability (X3), and performance evaluation (X4). The Y variable is Performance Accountability. The study uses primary data. The population in this study consists of the budget and accounting sub-sections of the Financial and Regional Asset Management Agency of Nagekeo-Flores Regency. The analysis method used in this study is multiple linear regression. Based on the hypothesis test result in this study, the influence of budget implementation, consisting of budget planning, budget implementation, and budget accountability reporting, has a positive and significant effect, and performance evaluation has a negative and significant impact on the performance accountability of Nagekeo Regency Government agencies. Keywords: Budget, Performance, Accountability
Strategi Pengembangan Digitalisasi UMKM Di Kecamatan Amarasi Kabupaten Kupang Siahaan, Moni; Samadara, Selfesina; Bire, Amran Rohi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2952

Abstract

The industrial revolution requires individuals to think critically and creatively, implemented through entrepreneurship in the form of micro, small, and medium enterprises (MSMEs), which have become one of the promising business potentials and opportunities. MSMEs are the largest economic actors in the Indonesian economy and play a significant role in building and growing the economy, especially in Indonesia. In facing competition, many business actors use various strategies to develop their trading businesses. One creative strategy to face competition is the strategy of digitalization development. This research aims to identify and analyze the digitalization development strategies and the priority strategies that can be used by MSMEs located in Amarasi District. The research method used is descriptive analysis. The population in this study consists of 24 MSMEs with various characteristics. The sample for this research uses purposive sampling by establishing criteria, resulting in 8 MSMEs. The analysis technique used is SWOT analysis. The outcomes of this research are: 1) Digitalization Development Strategies for MSMEs in Amarasi District, Kupang Regency 2) Publication in a National Accredited Journal Sinta. Keywords: Strategy, business, development, digitalization, MSMEs
ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) PROVINSI NUSA TENGGARA TIMUR DALAM PENCEGAHAN FRAUD DAN PENYALAHGUNAAN DANA DESA Poeh, Melda Mariana; Samadara, Selfesina; N. P. Gah, Tiffany; Mooy, Febriyanti K
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15649

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui peran Aparat Pengawas Internal Pemerintah yaitu Inspektorat Daerah Nusa Tenggara Timur dalam mencegah fraud dan penyalahgunaan dana desa di Provinsi Nusa Tenggara Timur. Teknik pengumpulan data pada penelitian ini adalah wawancara, observasi, dan dokumentasi dengan metode analisis data yang telah digunakan oleh Miles dan Huberman. Hasil dari penelitian ini menunjukan bahwa Inspektorat Daerah Provinsi Nusa Tenggara Timur telah menjalankan perannya sebagai Aparat Pengawas Internal Pemerintah dalam pengawasan dana desa yaitu peran sebagai pengawas, peran sebagai konsultan, dan peran assurance yaitu monitoring dan evaluasi. Bentuk dari pelaksanaan ketiga peran tersebut yaitu untuk menjalankan perannya sebagai pengawas Inspektorat membuat Program kerja Pengawasan Tahunan, dan untuk menjalankan perannya sebagai konsultan Inspektorat membuka klinik konsultasi, serta untuk menjalankan perannya sebagai assurance Inspektorat menjadi pengawas dalam memonitoring dan mengevaluasi dengan tujuan agar dapat mengetahui pengelolaan Dana Desa telah dilakukan sesuai ketentuan yang berlaku dan memberikan Saran/Rekomendasi perbaikan terhadap pengelolaan Dana Desa. Kata Kunci: Peran APIP, Inspektorat, Pengawas, Konsultan, Fraud, Dana Desa Abstract This study aims to determine the role of the Government Internal Supervisory Apparatus, namely the East Nusa Tenggara Regional Inspectorate in preventing fraud and misuse of village funds in East Nusa Tenggara Province. Data collection techniques in this study were interviews, observations, and documentation with data analysis methods that have been used by Miles and Huberman. The results of this study indicate that the East Nusa Tenggara Provincial Inspectorate has carried out its role as the Government Internal Supervisory Apparatus in supervising village funds, namely the role as a supervisor, the role as a consultant, and the role of assurance, namely monitoring and evaluation. The form of implementation of the three roles is to carry out its role as a supervisor, the Inspectorate creates an Annual Supervision Work Program, and to carry out its role as a consultant, the Inspectorate opens a consultation clinic, and to carry out its role as an assurance, the Inspectorate becomes a supervisor in monitoring and evaluating with the aim of being able to find out that the management of Village Funds has been carried out in accordance with applicable provisions and provide Suggestions/Recommendations for improvements to the management of Village Funds. Keywords: Role of APIP, Inspectorate, Supervisor, Consultant, Fraud, Village Fund.
Co-Authors Bire, Amran Rohi Mooy, Febriyanti K N. P. Gah, Tiffany Poeh, Imelda M. Poeh, Melda Mariana Siahaan, Moni Sir, Jennie S. Tuati, Nonce F.