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All Journal Asia Pacific Fraud Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Eduvest - Journal of Universal Studies Jurnal Riset Ekonomi dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Minarni Anaci Dethan
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA (ADD): SUATU PENDEKATAN TEORITIS Minarni Anaci Dethan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 1 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i1.1300

Abstract

Efektivitas pada dasarnya mengacu pada ukuran tingkat kesesuaian antara hasil yang dicapai dengan hasil yang diharapkan yang sebelumnya ditentukan dalam dokumen perencanaan pembangunan desa. Desa adalah sebuah komunitas kecil yang terikat pada wilayah tertentu baik sebagai tempat untuk hidup dan juga sebagai tempat untuk memenuhi kebutuhan hidup masyarakat, yang terkadang tergantung pada sektor pertanian. Alokasi dana desa sangat penting untuk membiayai pengembangan daerah pedesaan yang belum berkembang. Alokasi dana desa ditujukan untuk program fisik dan non-fisik yang meliputi: sektor pendidikan, sektor pendapatan masyarakat, dan sektor kesehatan. Kata kunci: Efektivitas, Manajemen, dan Alokasi Dana Desa (ADD) Effectiveness basically refers to a measure of the degree of conformity between the achieved results with the expected results that previously determined within the village development planning document. The village is a small community that is bound to a certain locality both as a place to live and also as a place to satisfy the living needs of the community, which are occasionally dependent on the agricultural sector. Allocation of the village fund is very important for financing the development of the underdeveloped rural areas. Village fund allocation is intended for physical and non-physical programs which are include: education sector, community income sector, and the health sector. Keywords: Effectiveness, Management, and Allocation of Village Fund (ADD)
ANALISIS TINGKAT LITERASI KEUANGAN PADA MAHASISWA (STUDI PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNDANA) Nathalia Sheila Tantry; Minarni Anaci Dethan; Cicilia A. Tungga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5458

Abstract

The aims of this research are to find out financial literacy level and the partial and simultaneous influence of financial attitude and financial behavior on the level of student financial literacy. The research is a descriptive quantitative. The sampling technique used is purposive sampling technique. The data are obtained by distributing questionnaires to 83 respondens. The analysis thecnique uses Deskriptive Statistical Analysis, Validity Test, Reliability Test, Multiple Linear Regression and Hypothesis Test. The analytical tool used is Statistical Package for the Social Sciences (SPPS) version 25. The results of this research are (1) the financial attitude influence the student financial literacy level (2) the financial behavior influence the financial literacy level. (3) the financial attitude and the financial behavior influence the financial literacy level partially and simultancously, (4) The level of financial literacy of students of 2016-2019 classes of Accounting Departement, Nusa Cendana University was 64,22%, which if interpreted in Chen and Volpe’s financial literacy level criteria was in the medium category (60%-79%)
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA CENDANA) Theodora Vivinia Ndait; Minarni Anaci Dethan; Sarlin Paleina Nawa Pau
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8685

Abstract

The purpose of this research is to know the effect of emotional intelligence, learning behavior and learning interest towards the understanding of accounting partially and simultaneously. The technique of analysis used in this research is multiple linear regression. The data was collected by quesionnare. Sample used in this research is 135. The results of this research showed that partially emotional intelligence has no effect towards the understanding of accounting, whereas learning behavior and learning interest affect the understanding of accounting. The result of this research simultaneously showed that emotional intelligence, learning behavior and learning interest affect the understanding of accounting
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PEGAWAI PEMERINTAH DAERAH DALAM MELAKUKAN TINDAKAN WHISTLEBLOWING STUDI PADA PEMERINTAH DAERAH TIMOR TENGAH UTARA Maria Ursula Tani’i; Minarni Anaci Dethan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8725

Abstract

This study aims to determine the Organizational Commitment, Personal Cost, Reward, and Attitude of Influence partially and simultaneously on the intentions of local government employees in carrying out whistleblowing actions. This type of research is quantitative descriptive research. Data obtained by distributing questionnaires to 446 respondents. The data analysis technique used is multiple linear analysis. The results of the analysis show (1) Organizational Commitment has no effect on employee intentions to take whistleblowing actions (2) Personal cost affects employee intentions to take whistleblowing actions (3) Rewards do not affect employee intentions to take whistleblowing actions (4) Attitude affects employee intentions to take action whistleblowing (5) Organizational Commitment and Rewards have no significant effect on employees' intentions to take whistleblowing actions and Personal Costs and Attitudes have a significant effect on employees' intentions to take whistleblowing actions.
Risk Management Analysis Based on ISO 13000 at NC University Minarni Anaci Dethan; Yohanes Demu; Sarinah Joyce Margaret Rafael
Eduvest - Journal of Universal Studies Vol. 2 No. 2 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2449.824 KB) | DOI: 10.59188/eduvest.v2i2.360

Abstract

In order to improve organizational governance, universities are required to carry out risk management. This study aims to help NC University to identify, analyze, evaluate and treat risks systematically. This research is a qualitative research. The data were analyzed descriptively based on the ISO 31000:2018 risk management framework, namely a risk assessment which includes identification, analysis and evaluation of risks as well as risk treatment. The result of this research is that there are risks that have been identified based on three categories, namely strategic risk, operational risk, and financial risk. In addition, there are several risk treatment actions taken.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN ATAS PENGELOLAAN LIMBAH PADA DINAS KESEHATAN KOTA KUPANG Yohanes Calvin Nuwa; Minarni Anaci Dethan; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10074

Abstract

This study is entitled "Analysis of the Application of Environmental Accounting for Waste Management in Kupang City Health Office". This study aims to determine the application of environmental accounting at the City of Kupang Health Office, as an effort to reduce the environmental impact caused by the operational activities of the health center and to know the environmental costs of the City of Kupang Health Office. This research is a descriptive qualitative research. The variables used in this study are environmental activities and environmental cost budgets. The results of this study are environmental activities carried out by health centers such as, waste water management using Waste Water Management Installation (IPAL) or infiltration channels that are channeled in the form of septic tank, medical waste using incinerator and non-medical waste in the storage area in a temporary landfill (TPS) and then transported to a landfill (TPA). While the Kupang City Health Office only acts as the management that controls or supervises, monitors or supervises every waste handling activity carried out by the puskesmas. The budget for waste management costs incurred by the Kupang City Health Office from 2017-2020, namely 1) prevention costs such as, third-party service expenditure for medical waste combustion costs and medical waste management training, 2) internal failure costs such as, transport waste management medical and medical junk transport official travel, and 3) environmental detection costs such as medical travel service supervision supervision of medical waste.
Analysis of Tone at the Top Principle’s Implementation in Fraud Prevention on Public University in Kupang City Bolty Evelyn Rilen Ballo; Minarni Anaci Dethan; Yohana Febiani Angi; Sarinah Joyce Margaret Rafael
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.251

Abstract

Fraud prevention can be done by embedding fraud awareness to an entity’s employees and this actively demonstrates that management needs to create a valid control environment by creating a tone at the top to erode the hypocritical behavior of each leader at all levels. This research was conducted on public universities in Kupang City namely Universitas Nusa Cendana, Politeknik Negeri Kupang, Politeknik Kesehatan Kementerian Kesehatan Kupang, and Politeknik Pertanian Kupang. The goal of this study was to discover the impact of tone at the top principle on fraud prevention on public universities in Kupang. The sampling technique used was purposive sampling with total amount of sample was 46. All data was analyzed with SmartPLS 3.0 as the analysis tool the technique used was simple linear regression. The outcomes of this study partially show that the principle of tone at the top has a notable effect on the fraud prevention in public universities in Kupang. Meanwhile, the results of the study concurrently perform that the principle of tone at the top 43,8% affected fraud prevention while 56,2% was influenced by other factors.
Pengaruh Perilaku Kewirausahaan, dan Modal Usaha terhadap Pelaksanaan Informasi Akuntansi Usaha Mikro Kecil (UMK) di Desa Kaeneno Kecamatan Fautmolo Firson Metboki; Apriana H.J. Fanggidae; Minarni Anaci Dethan
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2573

Abstract

This researcher aims to determine the influence of entrepreneurial behavior, business capital in the implementation of MSE accounting information in Kaeneno Village, Fautmelolo District. This study uses a quantitative approach. The number of samples used in this study was 35 respondents using primary data. The data collection technique uses a coordinator distributed to MSE business actors in Kaeneno Village, Fautmelolo District. The data analysis techniques used in this study are descriptive, multiple linear analysis, hypothesis test and coefficient of determination. The results of the study show that the variables of entrepreneurial behavior have an effect on the use of accounting information and business capital has a simultaneous effect on the use of accounting information.
Optimalisasi Sistem Pengendalian Internal dalam Mengurangi Tingkat Retur SP2D di Kantor Pelayanan Perbendaharaan Negara Kupang Anastasia Barek Mukin; Maria Prudensiana Leda Muga; Minarni Anaci Dethan
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.610

Abstract

This research aims to determine and analyze the implementation of an internal control system based on COSO (Committee of Sponsoring Organizations of the Treadway Commission) theory, including the control environment, risk interpretation, control activities, information and communication, and optimized monitoring in reducing the rate of returns of Disbursement Orders Funds (SP2D) at the Kupang State Treasury Services Office (KPPN). The type of research carried out was descriptive analysis. The data sources in this research are primary data and secondary data. Primary data is used to obtain information that is directly relevant to the object of study from original sources, so that the data is more accurate and specific. Secondary data is used to support and compare research results through journals, books or other references. There were three informants in this study. The data analysis technique used is the theory of Milles and Huberman. The results of this research indicate that the implementation of the internal control system at KPPN Kupang is not fully in accordance with the indicators outlined in COSO. KPPN Kupang does not have a Board of Commissioners and an Audit Committee and there are weaknesses in the information system used, namely there is no system validation that compares account data in the SAKTI application and banking data.
Co-Authors Anastasia Barek Mukin Angi, Yohana Febiani Bolty Evelyn Rilen Ballo Cicilia A. Tungga Fanggidae, Apriana H.J. Firson Metboki Maria Prudensiana Leda Muga Maria Ursula Tani’i Nathalia Sheila Tantry Oematan, Herly M Rafael, Sarinah Joyce Margaret Sarinah Joyce Margaret Rafael Sarlin Paleina Nawa Pau Theodora Vivinia Ndait Yohanes Calvin Nuwa Yohanes Demu