Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Cakrawala Management Business Journal ACE : Accounting Research Journal
Marlina Malino
Universitas Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinan Akuntabilitas Kinerja Instansi Pemerintah Ambar Utari Maharani; Marlina Malino; Verawati Simanjuntak
ACE: Accounting Research Journal Vol 2 No 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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

Abstract

ABSTRACT This study aims to determine the effect of clarity on budget targets, budget participation, accounting control, and reporting systems on accountability performance of government agencies at regional apparatus organizations (OPD) in Manokwari. Data collection in this study was carried out by distributing questionnaires to respondents, namely employees who know and be involved in the preparation of financial reports on 24 OPD. The research respondents obtained were 60 respondents. The results showed that the clarity of budget targets and budgetary participation did not affect the accountability of the performance of government agencies, while accounting controls and reporting systems had a significant effect on the performance accountability of government agencies. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, partisipasi anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah pada Organisasi Perangkat Daerah (OPD) di Kabupaten Manokwari, pengambilan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner kepada responden, yaitu pegawai yang mengetahui dan terlibat dalam penyusunan laporan keuangan pada 24 OPD. Responden penelitian yang diperoleh adalah berjumlah 60 responden. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran dan partisipasi anggaran tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, sedangkan pengendalian akuntansi dan sistem pelaporan berpengaruh secara signifikan terhadap akuntabilitas kinerja instansi pemerintah.
the influence PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KEANDALAN PELAPORAN KEUANGAN (Studi Pada Bank Papua Kantor Cabang Manokwari) camelia lusandri numberi; Marlina Malino; Simson Werimon; Alvany Theresia Wanma
Cakrawala Management Business Journal Vol 6 No 1 (2023): cover mei 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v6i1.268

Abstract

The objectives of this research is to find out the impact of the human resource capacity, the utilization of information technology and the system of accounting internal control to the reliability of financial reporting (Case Study at the Main Branch Office of Papua Bank in Manokwari). Population in this research is all of the employees of the Main Branch Office of Papua Bank in Manokwari that carry out accounting and financial function which is 35 people. The sampling technique used saturated sample technique (census). The data used is primary data taken directly from the the distributed questionnaires. The results shows that the human resource capacity, the utilization of information technology and the internal control of accounting have a postive and significant impact on the reliability of financial reporting at Bank Papua Main Branch Office of Manokwari). Therefore, the human resource capacity, the utilization of information technology and the internal control of accounting determine the reliablity of financial reporting.
Co-Authors Alvany Theresia Wanma Ambar Utari Maharani Camelia Lusandri Numberi Simson Werimon Verawati Simanjuntak