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Hermanus Reo
Universitas Flores
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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PENGARUH PENERAPAN PENGENDALIAN INTERNAL COSO TERHADAP PERILAKU ETIS KARYAWAN DALAM SISTEM PENGGAJIAN Hermanus Reo; Sabulon Sayang; Katharina Deme
JURNAL RISET TERAPAN AKUNTANSI Vol. 6 No. 1 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.6474730

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi serta pemantauan terhadap perilaku etis dalam sistem penggajian. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menyebarkan kuesioner kepada 34 responden. Adapun penyebaran kuesioner kepada responden terkait dengan pengaruh kepatuhan pengendalian intern terhadap perilaku etis karyawan dalam sistem penggajian di KSP Kopdit Pintu Air Kabupaten Ngada. Penelitian ini meyimpulkan lingkungan pengendalian, penaksiran resiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan berpengaruh terhadap perilaku etis karyawan di KSP Kopdit Pintu Air Kabupaten Ngada. Kata Kunci: Lingkungan Pengendalian, Penaksiran Risiko, Aktivitas Pengendalian, Informasi dan Komunikasi, Pemantauan, Perilaku Etis
Pengaruh Keadilan Distributif Kompensasi dan Keadilan Prosedural Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Ngada Hermanus Reo; Sabulon Sayang; Lavianus Loy Tunga
Ekspektasi: Jurnal Pendidikan Ekonomi Vol. 6 No. 2 (2021): Desember
Publisher : Program Studi Pendidikan Ekonomi, Universitas Flores

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Abstract

This study aims to determine the effect of distributive justice compensation and procedural justice of compensation against the tendency of accounting fraud at SKPD Ngada district. The method used in this research is descriptive quantitative. The results of this stdy (1) justice distributive effect on accounting fraud at SKPD Ngada Regency. This is evidenced by the value of the regression coefficient justice distributive with value 0,192 with tcount > ttable (3,251 > 2,010) and a significant level of 0,002 < 0,05. (2) Justice procedural effect on accounting fraud. This is evidenced by the valueof the regression coefficient of procedural justice by 0,407 with tcount > ttable (4,876 > 2,010) and the level of significant 0,000 < 0,05. The great influence of the variables of distributive justice and procedural justice against the tendency of accounting fraud amounted to 4,6%. While the rest the rest 53,4% is explained by other variables outside the model.
EFFECT OF VILLАGE FUND АLLOCАTION, VILLАGE FUND, VILLАGE ORIGINАL INCOME АND АPBD es FINАNCIАL АSSISTАNCE ON VILLАGE DEVELOPMENT SECTOR EXPENDITURES Sabulon Sayang; Hermanus Reo; Sapriyanto Wicaksono
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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Abstract

The purpose of this study was to determine the effect of Village Fund Allocation (АDD), Village Fund (DD), Village Original Income (PАDes), АPBDes Financial Assistance on Village Development Sector Expenditures in Lаtung Village, Riung District. The type of research used is quantitative research. The data used is secondary data which is the financial report data of Latung Village. Hypothesis testing using multiple linear regression analysis. The results of this study indicate that: 1) The allocation of village funds has an effect on village expenditure in the development sector, this is evidenced by the tcount value of the village fund allocation variable > t table (2,073 > 2,040) and а significant level of 0.047 <0.05. 2) Village Funds have an effect on Village Development Sector Expenditures, this is evidenced by the value of tcount > t table (2.106> 2.040) and a significant level of 0.043 <0.05. 3) Village Original Income has an effect on Village Expenditure in the Development Sector, this is evidenced by the value of tcount > t table (2.094>2.040) and a significant level of 0.045<0.05. 4) APBDes Financial Assistance has an effect on Village Development Sector Expenditures, this is evidenced by the value of tcount > t table (3.079>2.040) and a significant level of 0.004<0.05. Simultaneously, the variables of allocation of village funds, village funds, original income from village funds and АPBDes financial assistance affect village spending in the development sector by 33% while the remаining 67% is influenced by other variables not explained in this study.
The Influence of Internal Control, Competence of Village Apparatus, and Compliance with Accounting Rules on Fraud Prevention in Village Fund Management Sabulon Sayang; Hermanus Reo; Siprianus Padhi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3974

Abstract

This research aims to determine the influence of internal control, village apparatus competence, and compliance with accounting rules on preventing fraud in managing village funds in Ende Regency. In this research, data was obtained by distributing questionnaires to 40 respondents to village officials throughout Ndori District, Ende Regency. The data obtained were analyzed using descriptive analysis and multiple regression. The research variables consist of an independent variable (X) and a dependent variable (Y). Independent variables include internal control, village apparatus competency, and compliance with accounting rules. Meanwhile, the dependent variable is fraud prevention. The results of this study indicate that internal control, competence of village apparatus, and observance of accounting rules have an effect on fraud prevention either partially or simultaneously.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOHI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN SEKRETARIAT DAERAH KABUPATEN ENDE Hermanus Reo
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10831

Abstract

The purpose of this study was to determine the effect of the application of government accounting standards, human resource competencies, information technology utilization, and internal control system on the quality of financial reports of the Regional Secretariat of the Ende Regency. This research uses quantitave research. The population used in the study amounted to 156 respondents. The sample used in this study amounted to 42 respondents using a purposive sampling technique. The results of this study show that the variables of the application of government accounting standars, human resource competencies, information technology utilization, and internal control systems together have a significant impact on the quality of financial reports of the Regional Secretariat of Ende Regency by 64,1%. While the remaining 35,9% is explained by other variables outside the study.
PENGARUH MODAL, LOKASI DAN JAM KERJA TERHADAP PENDAPATAN PEDAGANG DI PASAR DANGA KABUPATEN NAGEKEO Tawa, Ines Theresia Bigha; Sayang, Sabulon; Reo, Hermanus
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.4879

Abstract

This study aimed to determine the effect of capital, location, and working hours on the income of Danga market traders, in Nagekeo Regency. The population in this study were all traders in the Danga market, Nagekeo Regency, totalling 1,087 traders. The sample used a purposive sampling method, namely Danga market traders, Nagekeo Regency, with 92 samples. This type of research is quantitative and uses hypothesis testing. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through IMB SPSS Statistics ver 24. The results of this study indicate the value of the t test (1) Capital has a positive and significant effect on the income of traders in the Danga market, Nagekeo Regency. This can be shown by the coefficient value of the capital variable of 0.307 with tcount > ttable (3.500> 1.98729) and a significant level of capital 0.001 <0.05. It means that if the calculated t value is greater than the t table value, then H1 is accepted. (2) Location has a positive and significant effect on the income of traders in the Danga market, Nagekeo Regency. This can be shown by the coefficient value of the location variable of 0.169 with tcount > ttable (2.042>1.98729) and a significant level of location of 0.044 <0.05. It means that if the calculated t value is greater than the t table value, then H2 is accepted. (3) The working hours variable (X3) has no significant effect on the income of traders in the Danga market, Nagekeo Regency. This can be shown by the coefficient value of the working hours variable of 0.133 with tcount < ttable (1.204<1.98729) and a significant level of working hours is 0.232>0.05. It means that if the calculated t value is smaller than the t table value and the significant value is greater than 0.05, then H3 is rejected. Based on the adjusted R2 value of 0.222 or 22.2%, it means that the income variable is influenced by the variable capital, location and working hours of 22.2%. While the remaining 77.8% is influenced by other variables not included in the study.
Pengaruh Kompetensi Pemerintah Desa, Partisipasi Masyarakat Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Di Kecamatan Ende Kabupaten Ende) Reo, Hermanus; Ismail, Nuraini
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.7869

Abstract

The research objectives are: 1. To determine the influence of village government competence on accountability in managing village funds in Ende District, Ende Regency. 2. To determine the effect of community participation on accountability in managing village funds in Ende District, Ende Regency. 3. To determine the effect of the use of information technology on the accountability of village fund management in Ende District, Ende Regency. The research method used is a quantitative method. This research was conducted in a village in Ende District, Ende Regency. The sampling technique in this research was purposive sampling so that the sample taken was 84 people. The data collection techniques used in this research are: Observation, Interviews, Questionnaires, Documentation and Literature Study. The results of the hypothesis test can be concluded: 1. Village government competence influences the accountability of village fund management. With a value (β) the regression coefficient of the village government competency variable is 0.143 with tcount > ttable (3.002 > 1.990) and a significance level of 0.004 < 0.05. 2. Community participation influences the accountability of village fund management. With a value (β) the regression coefficient for the community participation variable is 0.149 with tcount > ttable (2.353 > 1.990) and a significance level of 0.021 < 0.05. 3. The use of information technology influences the accountability of village fund management. With a value (β) the regression coefficient for the information technology utilization variable is 0.227 with tcount > ttable (2.870 > 1.990) and a significance level of 0.005 < 0.05.
Pengaruh Kompetensi Aparatur Desa dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Keuangan Desa Kecamatan Aesesa Kabupaten Nagekeo Soleiman, Iriany Soleiman Dewi; Reo, Hermanus; Taso, Maria Eugenia; Ismail, Nuraini
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.7881

Abstract

Tujuаn penelitiаn ini аdаlаh untuk menguji secara empiris pengаruh kompetensi аpаrаtur desа, dan partisipasi masyarakat terhadap аkuntаbilitаs pengelolааn keuаngаn desа dengan sistem pengendаliаn internаl sebagai variabel intervening pаdа pemerintаh desа di Kecаmаtаn Аesesа kabupaten Nagekeo. Metode pengumpulаn dаtа аdаlаh menyebarkan kuesioner kepada aparatur desa dalam 12 desa di Kecamatan Aesesa Kabupaten Nagekeo, sebanyak 72 Responden. Metode pengambilan sampel berdasarkan purpose sampling. Data diolah dan dianalisis menggunakan SPSS versi 25 ,diuji menggunakan regresi linier berganda dan analisis jalur. Hasil penelitian menunjukkan bahwa 1) kompetensi aparatur desa dan partisipasi masyarakat berpengaruh terhadap akuntabilitas pegelolaan keuangan desa. 2) Kompetensi aparatur desa dan partisiasi masyarakat berpengaruh terhadap sistem pengendalian internal. 3) Sistem Pengendalian internal dapat memediasi kompetensi aparatur desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa.
Analisis Kinerja Keuangan Desa Dengan Menggunakan Rasio Keuangan Pada Desa Ranoramba Kecamatan Ende Kabupaten Ende Tahun 2021-2023 Ismail, Nuraini; Reo, Hermanus
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.8015

Abstract

The purpose of this research is to analyze the financial performance of Ranoramba Village, Ende District, and Ende Regency for the years 2021-2023 based on the independence ratio, effectiveness ratio, efficiency ratio, and growth ratio. The sample in this study is the realization report of the village budget of Ranoramba for the years 2021-2023. The data analysis used in this study is quantitative descriptive. The research results show that the financial performance of Ranoramba Village in 2021-2023, based on the independence ratio, is classified as very low; based on the effectiveness ratio, it falls into the ineffective category; based on the efficiency ratio, it is categorized as inefficient; and based on the original village income growth ratio, there is a significant increase in original village income, categorized as high.
PEMBERDAYAAN PETANI MELALUI PELATIHAN DAN PRODUKSI KERUPUK SINGKONG DI DESA WOLOGAI TENGAH Tola, Damian; Reo, Hermanus; Amrin, Saiful; Banda, Yosef Moan; Hoban, Nong
Jurnal Abdimas Ilmiah Citra Bakti Vol. 6 No. 2 (2025)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v6i2.4723

Abstract

Masyarakat Desa Wologai Tengah memiliki potensi hasil pertanian singkong yang melimpah, namun pemanfaatannya masih terbatas pada konsumsi dasar seperti singkong rebus dan goreng. Kegiatan pengabdian ini bertujuan untuk memberdayakan petani lokal melalui pelatihan dan produksi kerupuk singkong sebagai alternatif peningkatan ekonomi rumah tangga. Mitra kegiatan terdiri dari kelompok ibu-ibu PKK dan kaum muda yang belum memiliki keterampilan dalam mengolah singkong menjadi produk bernilai jual. Metode pelaksanaan meliputi ceramah, diskusi, praktik pembuatan, dan evaluasi kegiatan dengan pendekatan partisipatif. Hasil pelatihan menunjukkan keterlibatan aktif mitra sebesar 55,2%, produksi kerupuk mencapai 857 keping per hari atau 5.142 keping dalam 6 hari kerja, dengan estimasi 175 bungkus bernilai Rp1.225.000. Evaluasi menunjukkan peningkatan keterampilan, pemahaman proses produksi, serta kemampuan pengemasan dan penetapan harga jual. Kegiatan ini terbukti efektif mendorong kemandirian ekonomi warga melalui pemanfaatan potensi lokal secara berkelanjutan.
Co-Authors AMRIN, SAIFUL Aos, Yuliana Chamsentya Apriana Marselina Ari, Yustina Elu Burhаn, Sunаrti Djou, Laurentius D Gadi Falentina Lucia Banda Ida, Maria Fariyanti Iriany Dewi Soleiman Katharina Deme Lavianus Loy Tunga Lengu, Maria Goreti Nong Hoban Nuraini Ismail Ratu, Raimundus Resi, Philipus Frederik Sabulon Sayang Sapriyanto Wicaksono Satriani, Yohana Siprianus Padhi Soleiman, Iriany Soleiman Dewi Taso, Maria Eugenia Tawa, Ines Theresia Bigha Tola, Damian Unde, Skolastika Wae, Maria Nestiana Yoanelita Maria Hopong Yosef Moan Banda