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All Journal Jurnal Akuntansi EKONOMIKA45 Journal of Innovation Research and Knowledge 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
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences 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.
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.
PENERAPAN PENCATATAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM (STUDI KASUS PADA UMKM BAKSO AYU, KEC. MAUPONGGO) Lewa, Novia Agusta; Anthon Simon Y. Kerihi; Maria Immaculata Bahantwelu
Journal of Innovation Research and Knowledge Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pencatatan akuntansi dan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Enttitas Mikro Kecil dan Menengah (SAK EMKM) penting bagi pelaku UMKM karena membantu dalam memahami arus kas serta mempermudah proses pengambilan eputusan. bisnis. Tujuan penelitian ini untuk mengetahui penerapan pencatatan akuntansi dan penyusunan laporann keuangan berdasarkan SAK EMKM pada UMKM Bakso Ayu serta mengidentifikasikan faktor-faktor yang mempengaruhi penerapannya. Penelitian ini menggunakan metode studi kasus dengan pendekatan deskriptif kualitatif. Informan peneltian adalah pemilik UMKM Bakso Ayu. Peneltian dilakukan melalui empat tahap yaitu, pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa UMKM Bakso Ayu hanya melakukan pencatatan sederhana berupa kas masuk dan kas keluar tanpa menyusun laporan keuangan secara lengkap yang sesuai dengan standar yang berlaku. Keterbatasan sumber daya manusia dan kurangnya waktu menjadi faktor utama yang menyebabkan pelaku UMKM Bakso Ayu belum menerapkan pencatatan dan pelaporan keuangan secara optimal.
Pengaruh Faktor-Faktor Makro Ekonomi terhadap Return Saham Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023 Risyeilla Prizizilia Rosalinsia Koanak; Anthon Simon Y. Kerihi; Siprianus G. Tefa
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v13i1.5296

Abstract

This study aims to determine the influence of exchange rates, interest rates, inflation, and gross domestic product partially or simultaneously on stock returns. This study uses a quantitative method. The data used is secondary data obtained from the annual financial statements of companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2021-2023 period or through www.idx.co.id and www.yahoo.finance.co.id. The sampling technique used purposive sampling with a sample of 26 food and beverage sub-sector companies that met the criteria for five years of observation. The sample in this study is 11 companies in the food and beverage sub-sector. The results showed that partially the variables of gross domestic product had a positive and significant effect on stock returns, while the variables of exchange rate, interest rates, and inflation did not show a significant influence. However, simultaneously, these four variables have a significant influence on the stock returns of the food and beverage sub-sector for the 2018-2023 period.
Co-Authors Agnes Derang Duli Alycia Rika Fangidae G. Tefa, Siprianus Lewa, Novia Agusta Maria Immaculata Bahantwelu Mariana Natalia Tri De Wieke Jiman Minarni A. Dethan Novi Theresia Kiak Oematan, Herly M Regina Rambu Lika Rawambaku Risyeilla Prizizilia Rosalinsia Koanak Tiara Fitriana Azhari Vanesa Yosepha Empol