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All Journal ACCOUNTABILITY Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen & Supervisi Pendidikan Jurnal Riset Akuntansi dan Keuangan Journal of Education Technology YUME : Journal of Management BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Literacy: Jurnal Pendidikan Ekonomi Industrial Research Workshop and National Seminar Journal of Innovation in Management, Accounting and Business International Journal of Applied Business and International Management Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Society
Cecilia Lelly Kewo
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Measuring Factors to Increase Village Financial Accountability Cecilia Lelly Kewo; Lenny Leorina Evinita
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.875

Abstract

The aim of the research is to measure the influence of the accounting system on village financial accountability, test the influence of implementing good governance on village financial accountability, test the influence of internal control on village financial accountability and test the influence of organizational commitment on village financial accountability. This research was carried out using a cross-sectional survey and random sampling and research data was collected from 138 village officials in Minahasa Regency, including village heads, village secretaries and village finance officers. Data collection was carried out using questionnaires given directly or filled out via g-form. The method used in the research is quantitative with partial least squares (PLS) analysis. The research results show that a good accounting system can increase village financial accountability. Likewise, internal control implemented well, and high organizational commitment can increase village financial accountability. However, the results show that the implementation of good governance has not been able to increase financial accountability. This research shows that it is necessary to increase the role of district/sub-district governments in developing, supervising, and increasing community participation in budget preparation, and maximizing the competence of apparatus in managing village finances. These actions are essential for sustainable financial practices.
Measurement of Factors Influencing Village Financial Statements Quality Kewo, Cecilia Lelly; Kewo, Stella Theodora
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4112

Abstract

Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks.
Analisis Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Kambey, Alicia; Kewo, Cecilia Lelly
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.4795

Abstract

Tujuan dalam penelitian untuk menganalisis kualitas pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Manado. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif untuk memperoleh data. Responden dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Manado. Hasil penelitian menunjukan bahwa Wajib Pajak Orang Pribadi yang ada di Kantor Pelayanan Pajak (KPP) Pratama Manado patuh dalam perpajakannya. Hasil penelitian menunjukkan bahwa para wajib pajak sudah bisa mengetahui akan kewajiban mereka sebagai wajib pajak. Kualitas pajak yang baik dapat menjadi modal utama dan menjadi hal penting untuk dapat menarik perhatian para wajib pajak. Hal ini menunjukan bahwa semakin baik kualitas pelayanan yang diberikan fiskus, maka semakin tinggi tingkat pelayanan terhadap wajib pajak.
Kinerja Manajerial di Universitas Negeri Manado Dalam Hal Implementasi Sistem Pengendalian Intern dan Komitmen Organisasi Cecilia Lelly Kewo
Society Vol 8 No 2 (2020): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v8i2.268

Abstract

This research examines the internal control system implementation and organizational commitment effects on managerial performance at Universitas Negeri Manado empirically. This research uses the descriptive quantitative method, while the analysis method uses descriptive analysis. This research uses primary data by collecting research instruments in questionnaires, observation, and interviews. The target population is the management and staff of Universitas Negeri Manado. The sampling method using simple random sampling and the number of questionnaires that meet the processed requirements is 75 questionnaires. This research uses IBM SPSS Statistics software to test the collected data. Hypothesis testing uses the path analysis method. This research shows that internal control system implementation has a significant positive effect on managerial performance. Likewise, organizational commitment partially has a positive effect on managerial performance. Overall, internal control system implementation and organizational commitment positively and significantly affect managerial performance at Universitas Negeri Manado.
Co-Authors Akay, Melisa Elfira Alicia Kambey Amelda Sakul Andrew P Marunduh Arie Frits Kawulur Arthur Kleanfi Wensen Audrey Natania Rori Bertha Mundung Christian Hormati Cristofer Sumiok Dewi S Koloay Edwin Wantah Eka Tridesnal L. Simanjuntak Febriyani Maureen Lidya Rattu Freddy .S Kawatu Freddy S Kawatu Freddy S. Kawatu Freddy Semuel Kawatu Freddy Semuel Kawatu Freddy Semuel Kawatu Gea Delaya Tambahani Gres Putri Yolanda Sipayung Holly Abas Jerry Rommy Herter Wuisang Johny Manaroinsong Johny Taroreh Jonathan Solang Kambey, Alicia Kambey, Joseph Kewo, Stella Theodora Langi, Jessy Laura Sumampouw Lenny Leorina Evinita Leonardo Dengah Lihart Lumapow Linda A. O. Tanor Lumowa, Angelina Adeleida Miryam Pingkan Lonto Nico Sihaloho Nikolas Fajar Wuryaningrat Nova Ch. Mamuaya Oleyve Sumampouw Ramon Arthur Ferry Tumiwa Resli Kolong Resli Ridel Rondonuwu Riedel Tumilantouw Rommy Motoh Roos M. S. Tuerah Salam, Aneke Selpianti Biri Shelty D. M. Sumual Sjeddie Watung Tamboto, Henry Jeheskiel Daniel Tinneke Evie Meggy Sumual Winda Lombogia Yanti Rufaedah, Yanti