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All Journal Jurnal Ilmiah Wahana Pendidikan Jurnal Mutiara Ilmu Akuntansi Student Scientific Creativity Journal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Siktania Maria Dilliana
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Religion Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Fraud Diamond Terhadap Kecenderungan Kecurangan Laporan Keuangan pada Koperasi Kredit Sube Huter Wilhelmina Mitan; Siktania Maria Dilliana; Robertho Tomy Meyer
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 5 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.699 KB) | DOI: 10.5281/zenodo.5521568

Abstract

This study aims to examine: 1) Influence on Financial Statement Fraud, 2) Effect on Financial Statement Fraud, 3) Effect of Rationalization on Financial Statement Fraud, 4) Influence on Financial Statement Fraud Tendency. This type of research is classified as causal associative research. The population in this study were employees of the Sube Huter Credit Cooperative. Sampling using saturated sampling technique, with the number of respondents as many as 30 people namely Management, Supervisor, Manager, Head of TPK, Head of Division, Finance Staff, and LO Staff. The data collection technique used is by using a questionnaire. The data analysis technique used is multiple regression with the help of the Statistical Package for Social Science (SPSS). The results of this study indicate that pressure, opportunity, rationalization, and ability have no significant effect on the tendency of financial statement fraud either partially or simultaneously
ANALISIS PELAKSANAAN SISTEM PENGELUARAN KAS PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN SIKKA Pipiet Niken Aurelia; Siktania Maria Dilliana; Jeinita Fransiska Jaro
Jurnal Accounting UNIPA Vol 1, No 2 (2022): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.896 KB) | DOI: 10.2221/accounting.v1i2.18

Abstract

The purpose of this study was to determine the implementation of the cash disbursement system at the Public Works and Spatial Planning Office in Sikka Regency. Cash disbursement system is an organization of forms, records and reports created to carry out expenditure activities both by check and cash. The object of this research is the Department of Public Works and Spatial Planning of Sikka Regency. The method used is a qualitative descriptive method that compares data based on observations, interviews and documentation at the research site with Mulyadi's theory and Minister of Home Affairs Regulation No. 13 of 2006. The results of the research show that the implementation of the cash disbursement system at the Public Works and Spatial Planning Department . There is no separation of functions in the implementation of the cash disbursement system, while documents, records and procedures have been carried out quite well. Keywords: Analysis, System Implementation, Cash Expenditures
Analisis Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Dana Bantuan Sosial Pada Kantor Dinas Sosial Kabupaten Sikka Maria Adelberti Mukin; Maria Nona Dince; Siktania Maria Dilliana
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Akuntansi Pertanggungjawaban merupakan sistem akuntansi yang digunakan oleh perusahaan untuk mengevaluasi kinerja pusat pertanggungjawaban dan memudahkan pengendalian atas hasil dan biaya yang menjadi tanggungjawab pimpinan atau kepala yang bersangkutan. Pada penerapan akuntansi pertanggungjawaban terdapat beberapa syarat-syarat yakni, adanya struktur organisasi, anggaran, pemisahan biaya terkendali dan tidak terkendali, pengklasifikasian kode akun, dan laporan akuntansi pertanggungjawaban. Adapun Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pertanggungjawaban dalam pengendalian anggaran pada Kantor Dinas Sosial sudah sesuai atau belum.Penulis melakukan penelitian dengan metode deskriptif kualitatif. Metode ini dilakukan untuk penerapan akuntansi pertanggungjawaban dalam pengendalian biaya pada Kantor Dinas Sosial Kabupaten Sikka. Data yang diperoleh dalam bentuk wawancara dan dokumentasi file-file yang diberikan langsung dari Kantor Dinas Sosial. Dari hasil penelitian yang disimpulkan bahwa penerapan akuntansi pertanggungjawaban dalam pengendalian anggaran dana bantuan sosial pada Kantor Dinas Sosial Kabupaten Sikka masih belum efektif melihat dari lima indikator akuntansi pertanggungjawaban yang dilakukan
PENGARUH TEORI FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Renata Sawu; Wilhemina Mitan; Siktania Maria Dilliana
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.46

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh teori fraud pentagon terhadap kecurangan laporan keuangan. Data penelitian ini diperoleh dari studi pustaka dan dokumentasi. Hasil penelitian ini menunjukan bahwa variabel tekanan, peluang, rasionalisasi, kemampuan, dan arogansi secara bersama-sama signifikan berpengaruh terhadap kecurangan pelaporan keuangan pada tingkat signifikansi 5 persen. Variabel tekanan dan kemampuan berpengaruh positif terhadap kecurangan pelaporan keuangan. Sedangkan, variabel peluang, rasionalisasi, dan arogansi tidak berpengaruh. Sebesar 36,9 persen variabel kecurangan dijelaskan oleh variable independen dalam penelitian ini tekanan, peluang, rasionalisasi, kemampuan dan arogansi. Sisanya sebesar 63,1 persen dijelaskan oleh faktor eksternal lain yang tidak ada dalam penelitian ini.
Analisis Sistem Informasi Akuntansi Berdasarkan ISAK 35 Pada Organisasi Nonlaba (Studi Kasus Pada Paroki Hati Yesus Yang Mahakudus Ili) Brigitha Laura; Wilhelmina Mitan; Siktania Maria Dilliana
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.642

Abstract

This study aims to determine the application of information systems for the Parish of the Most Holy Ili Heart of Jesus based on the applicable Interpretation of Financial Accounting Standards (ISAK) 35. The design of this study is descriptive qualitative with data collection techniques in the form of observation, documentation and interviews. The type of data in this study is a type of qualitative data with primary data sources and secondary data sources. Data analysis in this study was in the form of data collection, data reduction, data display and verification. The results of this study indicate that the accounting information system applied to Ili's Sacred Heart of Jesus Parish has met several accounting information system indicators, namely human resources, equipment, forms and records. However, procedures and reports are still not in accordance with the accounting information system indicators. The accounting information system at Ili's Most Holy Heart of Jesus Parish also has not produced complete financial reports, only in the form of profit and loss statements and balance sheets and is not in accordance with the provisions of the ISAK 35 standard.
Analisis Perilaku Petugas Parkir Tepi Jalan di Kabupaten Sikka dalam Perspektif Etika Claudius Yosef Mbei; Konstantinus Pati Sanga; Siktania Maria Dilliana
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3202

Abstract

The research aimed to analyze the behavior of on-street parking attendants in Sikka Regency, focusing on their roles as parking attendants managed by the Transportation Office as a source of Local Revenue (PAD). The theory applied in this research was the Theory of Planned Behavior (TPB). This research employed a qualitative descriptive method, with data sourced from both primary and secondary sources. The analysis was conducted on parking revenue through observations and interviews related to behavioral accounting aspects, including attitudes, perceptions, emotions, motivation, and personality. The analytical technique employed the Miles and Huberman analysis method. The findings indicated that the analysis of the behavior of on-street parking attendants in Sikka Regency, managed by the Transportation Office, showed that in terms of behavioral accounting indicators, attitudes, and personality rated as poor, whereas perceptions, emotions, and motivation rated as good. The management of on-street parking revenue in Sikka Regency was lack of optimal supervision, resulting in fluctuating parking revenue.
Pengaruh Aspek Keprilakuan Terhadap Sistem Informasi Akuntansi Pada Kantor Perumda Air Minum Wair Pu’an Kabupaten Sikka Maria Avelina Mistika Dua Bura; Siktania Maria Dilliana; Paulus Libu Lamawitak
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3206

Abstract

The research aims to determine the influence of behavioral aspects on the accounting information system at the Wair Pu'an Drinking Water Perumda Office, Sikka Regency. The type of research used is a quantitative approach, the data obtained is primary data, data collection techniques include observation, interviews, documentation, questionnaires and literature study. The data analysis method uses the SPSS version 26 program. The research results show simultaneously that the variables of attitude, motivation, perception and emotion have a significant effect on the accounting information system. Furthermore, partially the attitude, motivation and emotion variables have a significant effect on the accounting information system, while the perception variable has no significant effect on the accounting information system. As much as 59.7 percent of accounting information system variables are explained by independent variables (attitude, motivation, perception and emotion) in the research, the remaining 40.3 percent is explained by other variables that are not in this research.
Pengaruh Kompetensi Sumber Daya Manusia, Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Gereja Paroki Wilayah Kota Maumere Mariano Riskynanta Moa Maro; Wilhelmina Mitan; Siktania Maria Dilliana
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3347

Abstract

The aim of this research is to determine the influence of human resource competence, leadership style and use of information technology on the quality of financial reports of Parish Churches in the Maumere City area. This research uses an associative quantitative approach. The population in this study was the Financial Council taken from 5 Parish Churches in Maumere City, namely 32 respondents. The sampling method used in this research was saturated sampling so that the number of samples obtained was 32 respondents. The data collection process was carried out by distributing questionnaires to respondents, where the research instrument used a Likert scale. The data analysis technique used in this research uses a multiple linear regression analysis model with the help of the IBM SPSS Statistics 26 program. The results of this research show that the variables of human resource competency, leadership style and the use of information technology partially and simultaneously have a significant effect on the quality of the Church's financial reports. Maumere City Parish.
Pengaruh Motivasi, Biayapendidikan, Dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi : Studi Empiris Pada Mahasiswa Akuntansi Universitas Nusa Nipa Maria Enyelistike Sado; Andreas Rengga; Siktania Maria Dilliana
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2114

Abstract

This study aims to determine the effect of motivation, cost of education and length of education on the interest of accounting students to take Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which was calculated using the IMB SPSS 26 program. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this study were 132 active semester VIII students of the accounting study program at Nusa Nipa Maumere University. The results of this study indicate, based on the results of the F test simultaneously the variables of motivation, tuition fees and length of education have a significant effect on the interest of accounting students to take PPAk. However, based on the t test, only motivation has an influence and is significant on the interest of accounting students to take PPAk with a tcount > ttable (6.342 > 2.000) and a significant value of 0.000 <0.05. while the cost of education and length of education did not affect the interest of accounting students to take PPAk with tcount < ttable (0.881 < 2.000) and tcount < ttable (1.169 < 2.000).
Pengaruh Akuntansi Keprilakuan terhadap Kinerja Karyawan di KSP Kopdit Pintu Air Rotat Maria Silviani Barek Atakiwang; Siktania Maria Dilliana; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.521

Abstract

The aim of this research is to find out whether behavioral accounting has an effect on employee performance at KSP Kopdit Pintu Air Rotat. The data used in this research uses primary data where primary data collection is carried out by distributing questionnaires to employees of KSP Kopdit Pintu Air Rotat. The sampling technique used in this research is probability sampling using the Simple Random Sampling Technique method, namely sampling is carried out randomly without paying attention to strata in the population so that the number of samples obtained in this research is 43 employees of the Main Branch of KSP Kopdit Pintu Air Rotat. The data collection process was carried out by distributing questionnaires to respondents. Where the research instrument uses a Likert scale. The data analysis method uses simple linear regression analysis with the help of the SPSS program. The results of this research show that behavioral accounting variables have a significant effect on employee performance at KSP Kopdit Pintu Air Rotat. This can be seen from the results of the partial test (t test) with a significant value of 0.001 ≤ 0.005. The results of this research are also supported by the results of descriptive analysis of variables, the average score of the behavioral accounting variable is 83.13%, while the average score of the employee performance variable is 79.41%.
Co-Authors Andreas Rengga Brigitha Laura Claudius Yosef Mbei Ermiana Riyanti Henrikus Herdi Jeinita Fransiska Jaro Konstantinus Pati Sanga Maria Adelberti Mukin Maria Avelina Mistika Dua Bura Maria Enyelistike Sado Maria Nona Dince Maria Silviani Barek Atakiwang Mariano Riskynanta Moa Maro Niken Aurelia, Pipiet Paulus Libu Lamawitak Renata Sawu Robertho Tomy Meyer Wilhelmina Mitan Wilhemina Mitan