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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) International Journal of Business and Applied Economics (IJBAE) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Datu, Christian V.
Universitas Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : ACCOUNTABILITY

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EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE Saerang, David Paul Elia; Wokas, Heince R. N.; Kumaat, Robby J.; Datu, Christian
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23360.8.1.2019.51-59

Abstract

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.
Analysis of Environment and Control Activities Over Inventory Management of Medicines and Supplies at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi Lester, Casey; Wokas, Heince RN; Datu, Christian
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v13i02.56386

Abstract

This research aims to determine the internal control system for inventory administration based on frameworks one and three of COSO, namely the environment and control activities at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi. The research method used in this research is primary data using observation, interview and documentation data collection techniques. The results of this research show that the internal control system includes two COSO components, namely the environment and control activities over the administration of supplies at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi, which has not been implemented properly, there are still inconsistencies between these two components, namely the frequent occurrence of multiple positions and behavior that lacks integrity and ethics.
Co-Authors Agitha Ayu Prananda, Agitha Ayu Alexander, Stanly W Allo, Rohayani Linggi’ Bilalang, Jennyver S. Binilang, Maydeleine Christa Najoan, Christa David Paul Elia Saerang Dhullo Afandi Febriantini, A. Aulia Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Herawati, Elly Herawati, Elly Herman Karamoy Ismail, Adelia Virisya Jantje J. Tinangon Jenny Morasa Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Jullie J Sondakh Kappuw, Zefanya Wielsha Johanna Karo, Lusinda Natalya Debora Kawatu, Avelina Setyadeo Frerivili Kembuan, Glenn Koyong, Bella Elisabeth Kumaat, Robby J. Lester, Casey Lintje Kalangi Majampoh, Widya Tamalawe Mallu, Crista Mangambe, Diony Jasinta Manuputty, Semuel Isack Yoseph Maredesa, Djeini Mende, Inri Aprisilia Mokoginta, Rachaya M. Novi Swandari Budiarso Palenteng, Meylan Febiola Pongilatan, Vanessa K. J. Rambi, Riena Millenia Mahdalena Robert Lambey Rorong, Tessalonica Saadah, Amelia Sabijono, Haryanto Sonny Pangerapan, Sonny Stanley Kho Walandouw Tendean, Lanny The, Gabriela Stefanny Tirayoh, Victorina Zusana Treesje Runtu Turang, Lavelya Enjelica Victorina Z. Tirayoh Watulingas, Grendy Winston Pontoh Wokas, Heince RN