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All Journal Jurnal Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas Gemilang: Jurnal Manajemen dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Anthon Simon Y. Kerihi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Other

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PENGARUH PENERAPAN PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA PERBANKAN DI KOTA KUPANG Tiara Fitriana Azhari; Anthon Simon Y. Kerihi; Novi Theresia Kiak
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.3161

Abstract

This research aims to determine the effect of internal control and good corporate governance partially and simultaneously towards fraud prevention in Banking at Kupang City. This type of research is quantitative. The sampling technique was purposive sampling and the total of samples in this research are 40 respondents. The method of collecting data in this research is using quisionnaire. Data analysis technique used in this research was multiple line regression analysis and processed using the analysis tool SPSS 25. The results of this research indicate that internal control partially did not affect on fraud prevention, while good corporate governance partially affect on fraud prevention. And simultaneously the internal control and good corporate governance affect on fraud prevention in Banking at Kupang City.
PENGELOLAAN DANA DESA DALAM BIDANG PEMBERDAYAAN (STUDI KASUS DESA NEKBAUN, KECAMATAN AMARASI BARAT, KABUPATEN KUPANG) Anthon Simon Y. Kerihi; Yohanes Demu; Melianus E. Tkela
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.v11i1.10253

Abstract

This study aims to identify and explain how the village fund management in 2021 in the field of empowerment. This will certainly be adjusted based on the Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. This research uses qualitative method with interview technique and field documentation on 14 informants as key informants who are trusted to know about village financial management starting from the planning, budgeting, implementation, administration, reporting and accountability stages. The results of the study found that the existence of programs that had not been implemented or carried out well such as BUMDES and Taman Eden due to village fund management in the field of empowerment had not applied the principles of transparency, accountability, participants, and obedience and budget discipline in a good and correct manner. This is caused by several things including; lack of understanding from village officials regarding village fund management, especially in the area of empowerment, lack of level of community participation also in program implementation, lack of supervision from the district or provincial level also causes village governments to neglect in carrying out their duties and responsibilities, lack of training and socialization as one of the obstacles in the village fund management process, on the other hand, there are individuals who want to take advantage of funds sourced from the APBN, and the latter is a classic problem found in almost every village. Human power is less qualified due to the small number of people who have tertiary education.
Analisis Kompetensi Sumber Daya Manusia Dan Penerapan Akuntabilitas Terhadap Pengelolaan Keuangan Dana Desa di Desa Kolilanang Kecamatan Adonara Kabupaten Flores Timur Agnes Derang Duli; Anthon Simon Y. Kerihi; Novi Theresia Kiak
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.787

Abstract

This research aims to determine Human Resources (HR) Competency and the application of accountability to financial management of village funds seen from human resource competence and financial management stages starting from planning, implementation, administration, reporting and accountability. This research is descriptive qualitative in nature with the data collection technique in the research being triangulation with the data analysis method used in this research being the Miles and Huberman model. Based on the research results, it can be seen that: (1) Competency of Human Resources in financial management of village funds is not yet optimal and effective, this can be seen from the level of education of village officials which is still low so that understanding of financial management of village funds is not carried out effectively. (2) The implementation of accountability in the management of village funds in Kolilanang Village from the planning stage to the accountability stage is said to be not yet accountable, because at the implementation stage there is still excess budget remaining so that the assessment of government performance is not yet effective and optimal. For several other stages, they are accountable.
Analisis Penerapan Sistem Keuangan Desa (Siskeudes) dalam Pengelolaan Keuangan Desa di Kecamatan Kota Soe Kabupaten Timor Tengah Selatan Regina Rambu Lika Rawambaku; Anthon Simon Y. Kerihi; Siprianus G. Tefa
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i5.524

Abstract

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.
Kualitas Laporan Keuangan pada Kantor Kementerian Agama Kabupaten Belu Alycia Rika Fangidae; Anthon Simon Y. Kerihi; Herly M. Oematan
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.874

Abstract

This research aims to determine the quality of financial reports at the Belu Regency Ministry of Religion office. This research uses a qualitative descriptive method. The data sources used in this research are primary data and secondary data. The research informants were the heads of the Belu Regency Ministry of Religion, planning and finance departments. The research was carried out in four stages, namely: data collection, data reduction, data presentation, and drawing conclusions. based on research results regarding the quality of relevant financial reports, it is in accordance with Government Regulation No. 71 of 2010 which is the reference for determining quality financial reports. The results of research regarding the quality of reliable financial reports can be concluded that at the Belu Regency Ministry of Religion office it is not difficult to prepare financial reports because they are free from misleading meanings. The results of research regarding the quality of comparable financial reports can be concluded that the financial reports at the Belu Regency Ministry of Religion office provide information that can be compared with the previous period. The results of research regarding the quality of financial reports that can be understood can be concluded that financial reports are certainly not difficult for users to understand and will not hinder the decision-making process, for this reason the information in financial reports must be able to be understood by users, thereby making financial reports understandable because they can help the process. decision-making.
Analisis Potensi Kecurangan dalam Pengelolaan Dana Desa Menggunakan Fraud Triangle Theory: Studi Empiris di Desa Lokomea Kecamatan Biboki Utara Kabupaten Timor Tengah Utara Vanesa Yosepha Empol; Anthon Simon Y. Kerihi; Minarni A. Dethan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1982

Abstract

The purpose of this study is to explain the potential for fraud in the management of village funds using the Fraud Triangle Theory in Lokomea Village, North Biboki District, North Central Timor Regency. The research method used is qualitative descriptive. The results of this study show that the potential for fraud in village financial management in Lokomea Village can be analyzed through the Fraud Triangle Theory, which includes three main elements: 1. Pressure: Occurs when village fund managers face personal financial problems, community demands, or high development expectations, which can encourage misuse of funds. 2. Opportunity: Arises when the internal supervision and control system is weak, giving room for fund managers to abuse the budget undetected. 3. Rationalization: The fund manager tries to justify his actions, by considering budget deviations for projects or urgent needs as natural, even if it is contrary to the principles of transparency and accountability. To prevent fraud, strategic steps are needed such as increasing accountability, transparency, and ethics, involving the public in planning and oversight, and ensuring clear reporting and auditing. Thus, village financial management can be more accountable and effective.
Evaluasi Anggaran Berbasis Kinerja, SPIP, dan Akuntabilitas Kinerja di Pemerintah Kabupaten Manggarai Timur: Studi Kasus Badan Keuangan Daerah Kabupaten Manggarai Timur Mariana Natalia Tri De Wieke Jiman; Anthon Simon Y. Kerihi; Minarni A. Dethan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2017

Abstract

This study aims to analyze and explain the implementation of performance-based budgeting, the Government Internal Control System (SPIP), and government performance accountability in the East Manggarai Regency Regional Government, with a case study conducted at the East Manggarai Regency Regional Finance Agency. The research uses a descriptive qualitative method to explore how these three aspects are integrated and applied in the regional financial management system. The findings reveal that the implementation of performance-based budgeting has brought fundamental improvements in financial governance. Budget planning and fund allocation are now more prioritized, economical, efficient, and transparent, supported by a structured and accountable budget presentation system. Furthermore, the implementation of the Government Internal Control System (SPIP) has generally shown positive outcomes in the management of public resources. This is demonstrated by a strong commitment to integrity, consistent risk evaluation, an integrated control system based on the Regional Development Information System (SIPD), effective communication mechanisms, and thorough monitoring processes. In addition, the performance accountability of the East Manggarai Regency Regional Finance Agency has also improved, as evidenced by regular performance evaluations, participative budgeting processes, and the collaborative establishment of performance indicators. These efforts reflect a growing culture of transparency, accountability, and efficiency in the governance of regional finances. Overall, the integration of performance-based budgeting, SPIP, and accountability mechanisms has contributed significantly to improving the quality of public financial management in the region, indicating a positive trajectory towards good governance in the public sector.
Co-Authors Agnes Derang Duli Alycia Rika Fangidae G. Tefa, Siprianus Mariana Natalia Tri De Wieke Jiman Melianus E. Tkela Minarni A. Dethan Novi Theresia Kiak Oematan, Herly M Regina Rambu Lika Rawambaku Tiara Fitriana Azhari Vanesa Yosepha Empol Yohanes Demu