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All Journal Journal of Management - Small and Medium Enterprises (SME's) Perspektif Akuntansi EKONOMIKA45 Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Minarni A. Dethan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KOMPETENSI DAN INDEPENDENSI DALAM KUALITAS AUDIT AUDITOR : SUATU PENDEKATAN TEORITIS Minarni A. Dethan
Journal of Management Small and Medium Enterprises (SMEs) Vol 2 No 1 (2016): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v2i1.1202

Abstract

Public accounting profession (auditors) are like "sword in both eyes,". Auditors should consider thecredibility and ethics of the profession, on the other hand they also cope pressure from clients in avariety of auditing decision. If the auditors are unable to resist the pressure from customers such aspersonal stress, emotional and financial independence of auditors, it will reduce and may affect thequality of the audit. Accordance with its responsibility to increase the reliability of the financialstatements of an accounting firm, public accounting profession not only need to have the skill orexpertise, but also must be independent. To be able to meet quality audit of the auditor in theapplying of his/her profession, he/she should be guided by the code of ethics for accountants,professional standards and applicable accounting standards in Indonesia. Each audit is to maintainthe integrity and objectivity in the performance of their duties to act honestly, firmly, unpretentious,so that it can act fairly, without being influenced of personal interests. The auditors identify andreport violations of the client's accounting system. Violation of measuring the quality of auditfindings related to the knowledge and expertise of the auditor. While encouraging the offensedepends on the auditor to disclose the violation. The reader will depend on the auditor'sindependence instead.Keywords: Competence, Independence and Quality Audit
Pengaruh Pergantian Auditor, Kesulitan Keuangan, dan Reputasi KAP terhadap Fenomena Audit Delay Gabriela Anjelin Ala; Minarni A. Dethan; Maria Indriyani H. Tiwu
Perspektif Akuntansi Vol 5 No 3 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i3.p297-313

Abstract

The purpose of this study was to determine the effect of auditor switching, financial distress, and KAP reputation on the phenomenon of audit delay in property & real estate companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. This study uses three (3) independent variables, namely auditor switching, financial distress, and KAP reputation as well as one (1) dependent variable audit delay. The sampling method in this study used a purposive sampling technique with a sample of twenty-six (26) property & real estate companies listed on the Indonesia Stock Exchange for five (5) years of observation, in order to obtain a final sample of one hundred and thirty (130) data. The data analysis technique used is panel data regression analysis using the EViews 12 SV computer application program. The results of this study indicate that auditor switching and financial distress partially have no effect on audit delay. While the reputation of KAP partially affects the audit delay.
Pengaruh Tax Amnesty dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Kupang Elizabeth Santje Suzana Prastiwi Rihi; Yohanes Demu; Minarni A. Dethan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.2960

Abstract

This study was suppose to determine the influence of tax amnesty and tax sanctions on individual tax-payers compliance at KPP Pratama Kupang. This research type is quntitive research with incidental sampling as the sampling technique. The sample in this research are the 100 individual tax payers registered in KPP Pratama Kupang. The method of collecting data in this study is using a questionnaire. The research instrument is analyzed using validity and reliability tests. Data analysis technique used in this study are classical assumptions test and multiple linear regression analysis. The analytical tool used is the Statistical Package for the Social Sciences 26 (SPSS 26). The results of this study indicate that: tax amnesty and tax sanctions influence both partially and simltaneously on induvidual tax-payers compliance registered in KPP Pratama Kupang.
Analisis Manajemen Risiko pada Pelayanan Satker pada KPPN Kupang Tipe A1 Adha Adha; Minarni A. Dethan; Sarlin P. Nawa Pau
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i2.1250

Abstract

Every organization needs risk management to control its risks, including the State Treasury Service Office. Risk control is an important part of management, so that organizational goals are achieved. The purpose of this study is to get an overview of minimizing or mitigating risks in Task Force Services at the Kupang State Treasury Service Office Type A1. The method used is a qualitative method with a descriptive approach. The results of the study based on ISO 31000:2008 show the analysis of risk management in Task Force Services at KPPN Kupang Type A1, namely Minimizing or Mitigating Risks in the Kupang KPPN Task Force Services, Determining the Risk Management Context in the Kupang KPPN Task Force Services, Identifying Risks in the Kupang KPPN Task Force Services, Risk Analysis in the Kupang KPPN Task Force Services, Evaluation of Risk Management in the Kupang KPPN Task Force Services, and Risk Management Management in the Kupang KPPN Task Force Services.
Analisis Potensi Kecurangan dalam Pengelolaan Dana Desa Menggunakan Fraud Triangle Theory: Studi Empiris di Desa Lokomea Kecamatan Biboki Utara Kabupaten Timor Tengah Utara Vanesa Yosepha Empol; Anthon Simon Y. Kerihi; Minarni A. Dethan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1982

Abstract

The purpose of this study is to explain the potential for fraud in the management of village funds using the Fraud Triangle Theory in Lokomea Village, North Biboki District, North Central Timor Regency. The research method used is qualitative descriptive. The results of this study show that the potential for fraud in village financial management in Lokomea Village can be analyzed through the Fraud Triangle Theory, which includes three main elements: 1. Pressure: Occurs when village fund managers face personal financial problems, community demands, or high development expectations, which can encourage misuse of funds. 2. Opportunity: Arises when the internal supervision and control system is weak, giving room for fund managers to abuse the budget undetected. 3. Rationalization: The fund manager tries to justify his actions, by considering budget deviations for projects or urgent needs as natural, even if it is contrary to the principles of transparency and accountability. To prevent fraud, strategic steps are needed such as increasing accountability, transparency, and ethics, involving the public in planning and oversight, and ensuring clear reporting and auditing. Thus, village financial management can be more accountable and effective.
Evaluasi Anggaran Berbasis Kinerja, SPIP, dan Akuntabilitas Kinerja di Pemerintah Kabupaten Manggarai Timur: Studi Kasus Badan Keuangan Daerah Kabupaten Manggarai Timur Mariana Natalia Tri De Wieke Jiman; Anthon Simon Y. Kerihi; Minarni A. Dethan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2017

Abstract

This study aims to analyze and explain the implementation of performance-based budgeting, the Government Internal Control System (SPIP), and government performance accountability in the East Manggarai Regency Regional Government, with a case study conducted at the East Manggarai Regency Regional Finance Agency. The research uses a descriptive qualitative method to explore how these three aspects are integrated and applied in the regional financial management system. The findings reveal that the implementation of performance-based budgeting has brought fundamental improvements in financial governance. Budget planning and fund allocation are now more prioritized, economical, efficient, and transparent, supported by a structured and accountable budget presentation system. Furthermore, the implementation of the Government Internal Control System (SPIP) has generally shown positive outcomes in the management of public resources. This is demonstrated by a strong commitment to integrity, consistent risk evaluation, an integrated control system based on the Regional Development Information System (SIPD), effective communication mechanisms, and thorough monitoring processes. In addition, the performance accountability of the East Manggarai Regency Regional Finance Agency has also improved, as evidenced by regular performance evaluations, participative budgeting processes, and the collaborative establishment of performance indicators. These efforts reflect a growing culture of transparency, accountability, and efficiency in the governance of regional finances. Overall, the integration of performance-based budgeting, SPIP, and accountability mechanisms has contributed significantly to improving the quality of public financial management in the region, indicating a positive trajectory towards good governance in the public sector.
Pengaruh Skeptisisme Profesional dan Beban Kerja Auditor Internal Pemerintah terhadap Pendeteksian Kecurangan di Sektor Publik : (Studi pada Perwakilan BPKP Provinsi Nusa Tenggara Timur) Angelia Trisna Beka; Herly M. Oematan; Minarni A. Dethan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2458

Abstract

This study aims to determine the effect of professional skepticism and workload of government internal auditors on fraud detection at the BPKP Representative of East Nusa Tenggara Province. The data used in this study were obtained using a questionnaire. This study uses a quantitative descriptive research approach. The population and sample in this study were all auditors at the BPKP Representative of East Nusa Tenggara Province. The sampling method in this study used purposive sampling method. The analysis method used is descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression and hypothesis testing using the help of the statistical package for the social sciences 27 (SPSS 27) application. The results of this study state that professional skepticism affects fraud detection. Workload affects fraud detection. Professional skepticism and workload variables simultaneously affect fraud detection.
Penerapan Corporate Social Responsibility (CSR) pada PT. Nampar Nos Kabupaten Manggarai Maria Minarti Nandi; Minarni A. Dethan; Maria P. L. Muga
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4557

Abstract

The purpose of this study is to analyze the Implementation of Corporate Social Responsibility (CSR) at PT Nampar Nos Ruteng. The research method used in this study is descriptive qualitative which aims to understand the phenomenon in depth regarding how the implementation of Corporate Social Responsibility can help PT Nampar Nos in managing the environmental impact of its operational activities. Through data collection focusing on direct observation, interviews, or document analysis. The results of the study that Corporate Social Responsibility (CSR) at PT. Nampar Nos has been implemented optimally. The results of the study indicate that PT Nampar Nos balances economic benefits and environmental sustainability through reforestation programs, empowerment of local workers, and management of plastic waste by UMKM.
PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) DI DESA BEANENO KECAMATAN SASITAMEAN KABUPATEN MALAKA Elisabeth Maria Anjelia Nurak; Minarni A. Dethan; Novi Theresia Kiak; Nikson Tameno
Journal of Innovation Research and Knowledge Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i8.9357

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan Badan Usaha Milik Desa (BUMDes) di desa Beaneno, bagaimana bentuk keterlibatan masyarakat dalam kegiatan usaha yang dilakukan BUMDes, dan apa saja kendala yang dihadapi BUMDes dalam meningkatkan kesejahteraan masyarakat. Penelitian ini menggunakan pendekatan metode penelitian kualitatif melalui wawancara mendalam dengan Kepala Desa, pengurus BUMDes dan masyarakat. Hasil penelitian ini menunjukkan bahwa Pengelolaan Badan Usaha Milik Desa (BUMDes) di Desa Beaneno yakni salah satunya meningkatkan perekonomian masyarakat dengan adanya unit-unit usaha seperti transportasi, kursi dan tenda, menciptakan pekerjaan bagi kaum muda dan meningkatkan keterampilan mereka dalam hal ini pasang dan bongkar tenda. Keterlibatan atau partisipasi masyarakat dalam kegiatan usaha BUMDes masyarakat tidak sepenuhnya ikut terlibat dalam menjalankan program usaha BUMDes dan hanya berpartisipasi sesuai dengan program-program yang dibentuk oleh BUMDes apabila macet atau tidak berjalan lagi masyarakat juga berhenti terlibat dalam penyelesaian masalah tersebut. Kendala yang dihadapi BUMDes diantaranya keterbatasan anggaran, keterbatasan Sumber Daya Manusia dan partisispasi masyarakat yang masih rendah. Hal ini membuat BUMDes tidak berjalan secara maksimal dan dapat menghambat proses pemberdayaan ekonomi masyarakat.
Co-Authors Adha Adha Angelia Trisna Beka Anthon Simon Y. Kerihi Elisabeth Maria Anjelia Nurak Elizabeth Santje Suzana Prastiwi Rihi Gabriela Anjelin Ala Maria Indriyani H. Tiwu Maria Minarti Nandi Maria P. L. Muga Mariana Natalia Tri De Wieke Jiman Novi Theresia Kiak Oematan, Herly M Sarlin P. Nawa Pau Tameno, Nikson Vanesa Yosepha Empol Yohanes Demu