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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 AKUNTABILITAS, TRANSPARANSI DAN SISTEM AKUNTANSI KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Desa Ulupulu: Kecamatan Nangaroro, Kabupaten Nagekeo) Hermanus Reo; Yuliana Sedho
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2776

Abstract

The aim of the research is to determine the influence of Accountability, Transparency and Village Financial Accounting Systems on Village Financial Management in Ulupulu Village, Nangaroro District, Nagekeo Regency. The type of research used in this research is quantitative research. In this study, a multiple linear regression model test was used. The sampling technique in this research was purposive sampling where the sample determined by the researcher was 94 respondents consisting of the people of Ulupulu village, Nangaroro subdistrict, Nagekeo district who had criteria determined by the researcher. Primary data and secondary data are used by researchers to test several variables, where related data is collected through questionnaire techniques. The research results show that accountability influences village financial management. The test results show that the coefficient value (β) of the Accountability variable is 0.185 with tcount > ttable (2.105 > 1.98667) and a significant level of 0.038 < 0.05. Transparency influences Village Financial Management. The test results show that the coefficient value (β) of the Transparency variable is 0.209 with tcount > ttable (2.127 > 1.98667) and a significance level of 0.036 < 0.05. The Village Financial Accounting System influences Village Financial Management. The test results show that the coefficient value (β) of the Village Financial Accounting System variable is 0.196 with tcount > ttable (2.022 > 1.98667) and a significant level of 0.046 < 0.05.
The Influence of Internal Control, Competence of Village Apparatus, and Compliance with Accounting Rules on Fraud Prevention in Village Fund Management Sayang, Sabulon; Reo, Hermanus; Padhi, Siprianus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
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 Reo, Hermanus
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.
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 Padhi, Siprianus 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 Yuliana Sedho