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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia JFRES: Journal of Fiscal And Regional Economy Studies
Syarifuddin
Universitas Papua
Economics, Econometrics & Finance Social Sciences

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Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari Anik Wuriasih; Etik Wahyuni; Syarifuddin
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i1.25

Abstract

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.
Identifikasi Faktor Yang Mempengaruhi Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Mona Mokodompit; Syarifuddin; Sutiana Mutia
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i1.26

Abstract

This study aims to examine the influence of internal and external factors partially on the performance of Micro, Small and Medium Enterprises (MSMEs) of industrial sector in Manokwari Regency. Research data is obtained by giving questionnaires and interviews to 34 MSMEs owners of industrial sector in Manokwari Regency. The data was then analyzed by using a multiple linear regression analysis tool. The results of this study indicate that internal factors have no significant influence on the performance of MSMEs. Whereas, external factors have a significant influence on the performance of MSMEs.
Kualitas Akuntansi dan Efisiensi Investasi: Peran Eksekutif Perempuan di Sektor Properti dan Real Estate Enok Rusmanah; Tumpal Manik; Syarifuddin
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/25v6g716

Abstract

This study examines the impact of accounting quality on investment efficiency and investigates the moderating role of female executives in Indonesia’s property and real estate sector. Using data from 65 property and real estate companies listed on the Indonesia Stock Exchange (2021–2023), the study employs data panel regression analysis. The results reveal that accounting quality significantly improves investment efficiency by reducing information asymmetry and minimizing inefficient capital allocation. However, the moderating role of female executives is not significant, suggesting that their current representation in managerial positions remains limited to influencing investment outcomes. The findings emphasize the importance of transparent accounting information in enhancing investment efficiency and the potential of gender diversity to strengthen governance in capital-intensive industries
Co-Authors Anik Wuriasih Enok Rusmanah Etik Wahyuni Mona Mokodompit Sutiana Mutia Tumpal Manik