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<![CDATA[CAN THE INTERNAL CONTROL SYSTEM REDUCE FRAUDULENT USE OF VILLAGE FUNDS IN ADVERSE SELECTION CONDITION? ]]>
<![CDATA[Sitanala, Theresia Febiengry]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i1.294
<![CDATA[In recent years, corruption cases at the village level have been in the public spotlight. This was evidenced through around 154 corruption cases at the village level involving 112 village heads, 32 village officials and 3 village heads. This corruption case resulted in the state experiencing a loss of 47.56 billion rupiah during 2015-2017. This case is carried out through various modes such as the practice of budget abuse, fictitious reports, fictitious activities/projects, and budget bubbles. These various modes occur because the internal control system is ineffective, so it provides an opportunity for actors to act opportunistically. The goal is to maximize his personal interests as agents rather than the interests of the community as principals. This opportunistic behavior is caused by the existence of information asymmetry. Information asymmetry creates conditions for obtaining information that is not aligned between the village head as an agent and the community as the principal, so that the emergence of adverse selection. This study aims to examine the effect of the internal control system on fraudulent use of village funds in agency conflict conditions through adverse selection. This study used the laboratory experiment method with the subject being Accounting Student at Pattimura University Ambon. The data analysis technique uses Two-Way ANOVA with a 2x2 factorial experimental design. The results of the study show that (1) adverse selection conditions affect the relationship between the internal control system and fraudulent use of village funds, (2) the internal control system that does not effectively affect fraudulent use of village funds under adverse selection is compared to no adverse selection (3 ) adverse selection conditions do not affect fraudulent use of village funds when the internal control system is effective, and (4) in the absence of adverse selection, an effective internal control system will reduce fraudulent use of village funds compared to ineffective internal control systems.]]>
<![CDATA[SUPERIOR AUTHORITY AND FRAUDULENT IN PROCUREMENT OF GOODS/SERVICES: THE ROLE OF CODE OF ETHICS ]]>
<![CDATA[Sitanala, Theresia Febiengry]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i2.374
<![CDATA[An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the noncompliance of the goods and services procurement officials with the code of ethics for the implementation of goods and services procurement. Corruption cases in the goods and services procurement tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, and Technical Implementation Activities Officials. In other words, officials (superiors) use their authority to commit fraud in the goods and services procurement. The purpose of this study is to determine and evaluate the role of the code of ethics on the influence of superior authorities on fraudulent acts in goods and services procurement of government agencies in Indonesia. This study used the laboratory experiments method with the accounting students of Pattimura University, Ambon as the participants and a two-way ANOVA with a 2x3 factorial experimental design as a data analysis technique. The results of this study show that superior authority plays an important role in influencing the occurrence of fraudulent acts in the goods and services procurement, and a code of ethics can reduce it. There is a difference in the tendency to commit fraud in the goods and services procurement when there is a superior authority and no superior authority. The tendency to commit fraud will be smaller for individuals who are asked to read the code of ethics and signatures it compared to only reading the code of ethics and without a code of ethics.]]>
<![CDATA[Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014 ]]>
<![CDATA[Ronald Tehupuring]]>;
<![CDATA[Theresia Febiengry Sitanala]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v19i2.555
<![CDATA[Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders. There were inconsistencies in prior research and the case of delay submission on issuer financial statements to the Financial Service Authority. There were 30 cases for each in 2013 and 2014. This study aimed to examine (1) the negative impact between the company size, profitability, leverage, and the auditor quality on audit delay; (2) the positive impact of audit delay on audit switching; and (3) the positive impact of audit delay and audit delay switching on audit quality in banking companies listed on the Stock Exchange 2011-2014 period. A purposive sampling method is used and as the sample, 30 companies are obtained in four years so the analyzed data was based on 120 observations. The data analysis technique used is multiple linear and logistic regression. Results showed that (1) the size of the company and leverage have no impact on audit delay, while the return on assets and the auditor quality have a negative impact and significantly related to audit delay; (2) audit delay has a positive impact and significantly related to audit switching; (3) audit delay has a positive impact and significantly related to audit quality, while audit switching has no impact on audit quality. This study has contributed in optimizing timeliness performance of financial information reporting, effectiveness and efficiency of audit time range so that general information increased, and The implication for audit quality of financial statements become more reliable.]]>
<![CDATA[PERAN AUDIT INTERNAL DALAM MENDORONG EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DAERAH (STUDI EMPIRIS PADA INSPEKTORAT DI PROVINSI MALUKU) ]]>
<![CDATA[Muhammad Fadila Laitupa]]>;
<![CDATA[Theresia Febiengry Sitanala]]>;
<![CDATA[Dirk Berly Tehuayo]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v9i2.1443
<![CDATA[AbstractThis study aims to examine the role of internal audit on the government's internalcontrol system. The population of this study were auditors and employees of the MalukuProvince Inspectorate. The sample in this study were 84 auditors and employees of theMaluku Province Inspectorate who had audited. The results of the study stated thatthere was a positive and significant influence between the role of internal audit and theeffectiveness of the internal control system in Maluku Province. This states that theinternal audit carried out by the auditors of the inspectorate spread over four districtsand cities as well as the auditors of the inspectorate of Maluku province has performedits role as a leader who is the forefront of the funnel by coordinating, carrying outcontrol functions, encouraging the creation of bureaucratic reform and goodgovernance.Keywords: Internal Audit, Government Internal Control System]]>
<![CDATA[Analysis of Determinants of Audit Delay in Trade, Service and Investment Companies in the Covid-19 Pandemic (Empire Study on the Indonesia Stock Exchange) ]]>
<![CDATA[Linda Grace Loupatty]]>;
<![CDATA[Theresia Febiengry Sitanala]]>;
<![CDATA[Alfrin Ernest Marthen Usmany]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.5360
<![CDATA[The purpose of this study is to empirically prove the factors that influence the occur-rence of audit delays for companies in the trade, services and investment sectors during the COVID-19 pandemic. The research was conducted at the Indonesia Stock Exchange, where the dependent variables are Return on Assets (ROA), Debt to Total Asset Ratio (DAR), company size and KAP reputation. And the independent variable is audit delay. This research is qualitative research using secondary data in the form of an annual report in 2020. The da-ta analysis method uses multiple regression. And the research results show that Return On Assets (ROA) has a significant effect on audit delay. Meanwhile, Debt to Total Asset Ratio (DAR), Firm Size and KAP Reputation have no significant effect on audit delay.]]>
<![CDATA[PENGARUH DANA DESA TERHADAP TINGKAT KEMISKINAN DI KABUPATEN MALUKU BARAT DAYA ]]>
<![CDATA[Thimotina Killay]]>;
<![CDATA[Theresia Febiengry Sitanala]]>;
<![CDATA[Janet W Litualy]]>
<![CDATA[ Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 2 No 2 (2022): Kupna Akuntansi: Kumpulan Artikel Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya ]]>
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DOI: 10.30598/kupna.v2.i2.p116-124
<![CDATA[kinan di Kabupaten Maluku Barat Daya. Sampel dalam penelitian ini adalah tahun 2019, denganmenggunakan kombinasi data cross sectional dengan data time series. Hasil penelitian menunjukkanbahwa dana desa berpengaruh terhadap angka kemiskinan sebesar 50,8%. Terdapat pengaruh simultanantara variabel bebas dengan variabel terikat dan sebaliknya. Dengan menunjukkan nilai signifikansi0,000 pada uji-t dan uji-f, dapat disimpulkan bahwa Dana Desa berpengaruh terhadap tingkatkemiskinan. Dengan demikian dapat disimpulkan bahwa dengan realisasi dana desa sebanyak 57 desadengan 172 laporan realisasi dana desa dan jumlah penduduk miskin dari tahun 2017 akan berdampakpada tingkat kemiskinan Kabupaten Maluku Barat Daya.]]>
<![CDATA[PENGARUH ANGGARAN BERBASIS KINERJA DAN KESULITAN MENENTUKAN UKURAN KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH ]]>
<![CDATA[Shella Gilby Sapulette]]>;
<![CDATA[Theresia Febiengry Sitanala]]>
<![CDATA[ Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE) ]]>
Publisher : <![CDATA[LP2M Universitas Bina Bangsa ]]>
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DOI: 10.46306/jbbe.v16i2.426
<![CDATA[This study aims to empirically examine the effect of performance-based budgeting and the difficulty of determining performance measures on performance accountability using a quantitative approach and tested with SPSS 24. This research was conducted on OPD of Ambon City government with a research sample of 69 employees. The sampling technique uses purposive sampling. The test results show that performance-based budgeting has a positive and significant effect on local government performance accountability, while difficulty determining performance measures does not affect local government performance accountability]]>
<![CDATA[Analisis Biaya Produksi pada Usahatani Jagung dan Keberlanjutan di Pulau Moa ]]>
<![CDATA[Killay, Thimotina]]>;
<![CDATA[Litualy, Janet Wilsye]]>;
<![CDATA[Sitanala, Theresia Febiengry]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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DOI: 10.31004/jptam.v7i3.10917
<![CDATA[Jagung merupakan produk komoditi yang dihasilkan masayarakat kabupaten Maluku Barat Daya dan menjadi sumber makanan pokok yang biasa di konsumsi oleh sebagian besar masyarakat. Produksi jagung menjadi begitu penting karena untuk menjaga kestabilan pangan lokal demi kelangsungan tersedianya jagung di masyarakat. Tujuan dari penelitian ini adalah untuk menganalsis Biaya Produksi jagung pada Usaha Tani jagung dan keberlanjutannya di Pulau Moa. Penelitian ini menggunakan metode penelitian kualitatif. Dengan menerapkan teori usahatani dan teori produksi, penelitian ini menggunakan instrumen observasi dan wawancara. Hasil penelitina menunjukan bahwa keseluruhan total biaya yang dikelurakan sebesar Rp 1.065.000. Penerimaan yang dihasilkan setiap satu kali panen sebesar Rp 5.040.000. Pendapatan yang di dapat untuk satu kali biaya yang dikelurakan dan penerimaan maka didapat Rp 3.975.000. R/C pada usahatani jagung pipil per 1 kali panen di pulau moa sebesar 4,73 menunjukan bahwa jagung pipil tersebut menguntungkan untuk diusahakan, sebab terbukti memberikan keuntungan kepada petani. R/C pada usahatani jagung pipil sebesar 4,60 menunjukkan bahwa setiap Rp 4,- biaya yang dikeluarkan pada usahatani jagung pipil tersebut akan diperoleh penerimaan sebesar Rp 4,73- sehingga pendapatan yang diperoleh sebesar Rp 0,73.]]>
<![CDATA[The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023) ]]>
<![CDATA[Limba, Franco Benony]]>;
<![CDATA[Sitanala, Theresia Febiengry]]>;
<![CDATA[Batkunde, Adonia Anita]]>;
<![CDATA[Dewi Nidia Soepriadi]]>;
<![CDATA[Usmany, Alfrin Ernest Marthin]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi ]]>
Publisher : <![CDATA[LP2M IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v7i4.8192
<![CDATA[This study aims to analyze the influence of Green Accounting and Green Banking on Company Value, with Good Corporate Governance (GCG) as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research is motivated by the increasing attention to sustainability practices in the financial sector and the need to ensure that environmentally friendly policies can provide added economic value to companies. The research method used is a quantitative approach with moderated regression analysis. Secondary data were obtained from annual reports and banking sustainability reports during the study period. The results show that Green Accounting has a positive and significant effect on Company Value. Conversely, Green Banking has a positive but insignificant effect on Company Value. Furthermore, the moderating role of GCG on the relationship between Green Accounting and Company Value is proven to be positive but insignificant. Meanwhile, GCG significantly moderates the relationship between Green Banking and Company Value, but with a negative direction. This study emphasizes the importance of integrating sustainability policies and corporate governance so that positive signals sent through environmentally friendly practices can be translated into increased company value.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING PADA UKM DI KOTA AMBON ]]>
<![CDATA[Senda Yunita Leatemia]]>;
<![CDATA[Amelia Josefien Viotty Radianto]]>;
<![CDATA[Franco Benony Limba]]>;
<![CDATA[Theresia Febiengry Sitanala]]>;
<![CDATA[Adonia Anita Batkunde]]>
<![CDATA[ Media Bina Ilmiah Vol. 19 No. 3: Oktober 2024 ]]>
Publisher : <![CDATA[LPSDI Bina Patria ]]>
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<![CDATA[Small and Medium Enterprises (SMEs) are the most important pillars of the Indonesian economy. Based on data from the Ministry of Cooperatives and SMEs, SMEs contribute 61.07% to GDP or IDR 8,573.89 trillion. The contribution of SMEs to the Indonesian economy includes the ability to absorb 97% of the total existing workforce and can collect up to 60.4% of total investment. However, the high number of SMEs in Indonesia cannot be separated from the existing challenges. To overcome existing challenges, this research uses the approach used in measuring and assessing intangible assets, namely intellectual capital. The research problem raised in this study is whether intellectual capital is proven to influence the financial performance of SMEs in Ambon City with competitive advantage as an intervening variable. The aim of the research is to obtain test results from the intellectual capital variable directly on the financial performance of SMEs in Ambon City and indirectly on the financial performance of SMEs in Ambon City through competitive advantage as an intervening variable. The results and outcomes achieved in this research are that the intellectual capital variable influences the financial performance of SMEs, while competitive advantage cannot mediate the relationship between intellectual capital and the financial performance of SMEs in Ambon City.]]>
