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<![CDATA[PARTISIPASI DALAM PENGGANGGARAN DAN PRESTASI MANAJER: PENGARUH KOMITMEN ORGANISASI DAN INFORMASI JOB-RELEVANT ]]>
<![CDATA[Pangastuti, Margareta Diana]]>;
<![CDATA[Arthana, I Komang]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment and job-relevant information is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and job-relevant information are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment and job relevant information.]]>
<![CDATA[PARTISIPASI DALAM PENGGANGGARAN DAN PRESTASI MANAJER: PENGARUH KOMITMEN ORGANISASI DAN INFORMASI JOB-RELEVANT ]]>
<![CDATA[Margareta Diana Pangastuti]]>;
<![CDATA[I Komang Arthana]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.33
<![CDATA[Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment and job-relevant information is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and job-relevant information are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment and job relevant information.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR TERJADINYA KECURANGAN (FRAUD) DALAM PENGELOLAAN DANA DESA PADA KECAMATAN AMABI OEFETO TIMUR ]]>
<![CDATA[I Komang Arthana]]>
<![CDATA[ JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 1 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Nusa Cendana ]]>
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DOI: 10.35508/jak.v7i1.1302
<![CDATA[Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh masing-masing faktor terhadap kecurangan pada pengelolaan dana desa di Kecamatan Amabi Oefeto Timur. Responden dalam penelitian ini adalah aparat desa yang terkait langsung dengan pengelolaan dan pelaporan dana desa. Penelitian ini adalah deskriptif kuantitatif. Pengumpulan data dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa kesesuaian kompensasi, pengendalian internal, penegakan peraturan, asimetri informasi dan perilaku tidak etis memiliki dampak positif terhadap terjadinya kecurangan dalam pengelolaan dana desa. Efektivitas pengendalian internal berdampak negatif pada terjadinya kecurangan dalam pengelolaan kecurangan desa Kata kunci: Penipuan, Pengelolaan Dana Desa This research conducted to find out how the influence of each factor against fraud on the village fund management in Amabi Oefeto Timur sub-district. The repondents of this research were the village institution who were directly related with the management and reporting the village fund. This research is a quantitative descriptive. Data collection by means of questionare distribution. The research result indicate that suitability of compensation, internal control, enforcement of regulation, information asymmetry and unethical behavior have a postive impact on the occurence of fraud in the village fund management. The effectiveness of internal control has a negative impact on the occurence of fraud in the village fraud management Key words : Fraud, Village Fund Management]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA BANK PERKREDITAN RAKYAT DI KOTA KUPANG ]]>
<![CDATA[Cecilia Wirna F. Rowa]]>;
<![CDATA[I Komang Arthana]]>
<![CDATA[ JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Nusa Cendana ]]>
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DOI: 10.35508/jak.v7i2.1702
<![CDATA[The purpose of this study was to determine the effect of the principles of good corporate governance on fraud prevention in Rural Banks in Kupang City, East Nusa Tenggara Province. This research was conducted on five Rural Credit Banks out of a total of seven Rural Credit Banks in Kupang City. Rural Banks in East Nusa Tenggara Province experienced business growth with relatively stable financial performance The testing methods used are descriptive statistics, inferential statistics consisting of assessment of the measurement model / outer model and assessment of the structural model / inner model and hypothesis testing.The results of this study show that the principles of good corporate governance have a positive and significant effect on the prevention of fraud in Rural Banks in the City of Kupang.]]>
<![CDATA[RED FLAGS PENGELOLAAN DANA DESA ]]>
<![CDATA[Sarinah Joyce M. Rafael]]>;
<![CDATA[I Komang Arthana]]>
<![CDATA[ JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Nusa Cendana ]]>
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DOI: 10.35508/jak.v8i1.2368
<![CDATA[The Village Fund shows a positive influence on the level of village independence, which is indicated by an increase in village status. However, it is inseparable from the various problems that arise. The task of detecting fraud is not easy. The Village Consultative Body needs indicators or signs (red flags) that can help in focusing performance when monitoring the implementation of village fund management, which can be seen in the village financial statements. This study aimsto identify the effectiveness of red flags in detecting fraud in village fund management. This research was conducted by survey method through the distribution of questionnaires to the management of village consultative bodies which acted as supervisors in village development. Data were analyzed using descriptive statistics, using a mean test to assess the effectiveness of the red flags indicator. Keywords: village funds, red flags, fraud]]>
<![CDATA[Pengaruh Audit Tenure, Rotasi Audit, Dan Fee Audit Terhadap Kualitas Audit Pada Perusahaan Idx80 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 ]]>
<![CDATA[Tahun, Tiarafytha]]>;
<![CDATA[Arthana, I Komang]]>;
<![CDATA[Muga, Maria Prudensiana Leda]]>
<![CDATA[ Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press) ]]>
Publisher : <![CDATA[Lembaga Intelektual Muda (LIM) Maluku ]]>
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DOI: 10.54373/ifijeb.v4i5.1887
<![CDATA[The incident of poor audit quality explains that the auditor is fully responsible for the entire audit process until the final audit results are obtained. This study aims to partially examine the effect of audit tenure, audit rotation and audit fees on audit quality. The data used is secondary data obtained from consolidated annual reports and audited financial reports in IDX80 companies for 2021-2023. The population in this study were IDX80 companies listed on the Indonesia Stock Exchange in 2021-2023 with purposive sampling technique for sampling so that 47 sample companies were obtained with 141 observed financial reports. The analysis technique used is binary logistic regression analysis with associative survey quantitative methods. The results obtained show that audit tenure and audit rotation partially have a positive but not significant effect on audit quality, while audit fees have a significant positive effect on audit quality. The contribution of this research is that audit quality measured using the organization and governance of Public Accounting Firms in accordance with the Decree of the Executive Board of the Indonesian Institute of Certified Public Accountants No. 4 of 2018 concerning Guidelines for Audit Quality Indicators at Public Accounting Firms.]]>
<![CDATA[PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KUPANG ]]>
<![CDATA[Lede, Stela Fitriana]]>;
<![CDATA[Arthana, I Komang]]>;
<![CDATA[Tameno, Nikson]]>
<![CDATA[ JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 1 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Nusa Cendana ]]>
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DOI: 10.35508/jak.v12i1.18254
<![CDATA[The aim of this research is to determine the effect of modernization of the tax administration system, tax sanctions and tax services on individual taxpayer compliance at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax sanctions have an effect on individual taxpayer compliance, but the variable modernization of the tax administration system and tax authorities services has no effect on individual taxpayer compliance. Meanwhile, simultaneously the variables of modernization of the tax administration system, tax sanctions and tax service services together influence individual taxpayer compliance.]]>
<![CDATA[Pemberdayaan Literasi Digital untuk Pengembangan UMKM Kota Soe Kabupaten TTS ]]>
<![CDATA[Suryaputra, Filipus Argentano Guntur]]>;
<![CDATA[Demu, Yohanes]]>;
<![CDATA[Arthana, I Komang]]>
<![CDATA[ Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2024): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/yumary.v5i2.3136
<![CDATA[Purpose: This PKM has goals and solutions: (1) Helping to increase sales, (2) Expanding market share, (3) Outputs in this activity. Methodology: This activity began by socializing about the importance of this PKM activity which has good prospects for improving and progressing the business of MSME Actors in Soe City, South Central Timor Regency. This PKM Service Methods in the form of lecture and discussion methods. The activity was carried out in a Hybrid manner (Combined Offline and Online) with Zoom Pro. Results: In this PKM, the first speaker delivered a presentation on the characteristic profile of MSMEs in Soe and also detailed problems related to geographical conditions and awareness of MSME data collection administration. The second speaker conveyed the importance of digital literacy. The efforts of the service team in organizing the event have been successful due to the large number of MSME actors and government employees who have attended. Conclusions: The community service program aimed at enhancing digital literacy for Micro, Small, and Medium Enterprises (MSMEs) in Soe City, TTS Regency, successfully achieved its goal of providing the necessary digital understanding and skills for business development. These included: 1) Digital Marketing; 2) Digital Marketing Strategies; 3) Advantages of Digital Marketing; 4) Types of Digital Marketing; 5) Objectives of Digital Marketing; 6) Digital Marketing Trends; 7) SWOT Analysis of MSMEs in the Digital Era. Limitations: The limitations of this PKM include detailed aspects of assisting all MSMEs so that they are still registered on digital platforms are still very limited. Contribution: This contribution of service includes all representatives of MSMEs in Soe City, TTS Regency are able to market regional superior products so that they can compete with larger companies by upholding local aspects.]]>
<![CDATA[Pengaruh E-Commerce, Self Efficacy dan Penggunaan Sistem Informasi Akuntansi dalam Pengambilan Keputusan Berwirausaha pada Alumni Program Studi Akuntansi Universitas Nusa Cendana ]]>
<![CDATA[Adelheid Moi Siba]]>;
<![CDATA[I Komang Arthana]]>;
<![CDATA[Herly M. Oematan]]>
<![CDATA[ Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/aeppg.v1i4.531
<![CDATA[The purpose of this research is to determine the influence of e-commerce, self-efficacy, and accounting information systems in entrepreneurial decision making for alumni of the Nusa Cendana Kupang University Accounting Study Program partially and simultaneously. The data analysis technique used in this research is multiple linear regression analysis technique. The data collection technique was carried out by distributing questionnaires. The sample used in this research were alumni from the Undana Accounting study program. The results of this research show that partially e-commerce, self-efficacy, and accounting information systems influence the entrepreneurial decision making of alumni of the accounting study program. The variables e-commerce, self-efficacy, and accounting information systems simultaneously influence entrepreneurial decision making for Undana accounting study program alumni. It is hoped that this research will contribute to alumni in making entrepreneurial decisions. In this way, they can continue to develop their abilities and deepen their accounting knowledge to support success in entrepreneurship.]]>
<![CDATA[Pengaruh Dividend Payout Ratio, Dividend Yield dan Dividend Per Share Terhadap Harga SahamPada Perusahaan Farmasi yang Terdaftar di BEI Periode 2019-2023 ]]>
<![CDATA[Duli, Febronia Boi]]>;
<![CDATA[Arthana, I Komang]]>;
<![CDATA[Tefa, Siprianus G.]]>
<![CDATA[ Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024) ]]>
Publisher : <![CDATA[Lembaga Intelektual Muda (LIM) Maluku ]]>
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DOI: 10.54373/ifijeb.v4i6.1963
<![CDATA[Perusahaan farmasi yang terdaftar di Bursa Efek Indonesia mengalami fluktuasi harga saham di periode 2019-2023. Hal ini dapat dipengaruhi oleh salah satu faktor yaitu pembagian dividen tunai yang meliputi dividend payout ratio, dividend yield, dan dividend per share. Penelitian ini bertujuan untuk mengetahui pengaruh simultan dan parsial antara dividend payout ratio, dividend yield, dan dividend per share terhadap harga saham pada Perusahaan Farmasi di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah menggunakan analisis regresi linear berganda dengan uji hipotesis meliputi uji t dan uji f. Sebelum menggunakan analisis regresi linear berganda dilakukan statistik deskriptif dan uji asumsi klasik terlebih dahulu. Dari hasil analisis secara parsial (uji t) menunjukan bahwa dividend payout ratio dan dividend per share berpengaruh tidak signifikan terhadap harga saham. Sementara itu dividend yield berpengaruh dan signifikan terhadap harga saham. Dari hasil uji analisis simultan (uji f) menunjukan bahwa berpengaruh signifikan antara dividend payout ratio, dividend yield dan dividend per share terhadap harga saham.]]>
