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Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud Santoso, Urip; Pambelum, Yohanes Joni
Jurnal Administrasi Bisnis Vol 4, No 1 (2008)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan

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Each of government units has responsibility to make report showing its accountabilityand trasparancy. To achieve this situation, the main problem is on the informationrelevancy and accurateness so the government can avoid frauds. Using entity theoryas the grand theory, agency theory as the middle theory and behaviour organizationsas supporting theory, the reseach show that both public sector accounting implementationand government financial report quality control will have an impact tothe accountability of government unit performance and then they also will make animpact to their effort to avoid fraud.Keywords: Public Sector, Performance Report, Financial Report, Fraud

HUBUNGAN KARAKTERISTIK INFORMASI YANG DIHASILKAN OLEH SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Pada Perusahaan-Perusahaan Manufaktur Di Jawa Barat) Pambelum, Yohanes Joni
Jurnal Manajemen dan Keuangan Vol 7, No 4 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Only limited empirical evidence has confirmed the relationship of information resulted by management information systems and the management performance. One of the previous research indicated that the information with certain characteristic leads to improve performance (Nazaruddin 1998). Based on the previous research finding, this study is intended to examine the relationship between the characteristic of information and the managerial performance. Indicators to measure the characteristic of information consist of broad scope, aggregation, integration and timeliness, while performance of management represented by the capability of manager in making planning, in achieving target, and in playing their role outside of the company.This research results revealed that in general there is a correlation between the characteristic of information consists of broad scope, aggregation, integration and timeliness and the performance of manager, even though the degree of correlation vary depend on the management need in achieving their performance.Keywords: performance, characteristic of information, management information systems.

Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud Urip Santoso; Yohanes Joni Pambelum
Jurnal Administrasi Bisnis Vol. 4 No. 1 (2008)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Each of government units has responsibility to make report showing its accountabilityand trasparancy. To achieve this situation, the main problem is on the informationrelevancy and accurateness so the government can avoid frauds. Using entity theoryas the grand theory, agency theory as the middle theory and behaviour organizationsas supporting theory, the reseach show that both public sector accounting implementationand government financial report quality control will have an impact tothe accountability of government unit performance and then they also will make animpact to their effort to avoid fraud.Keywords: Public Sector, Performance Report, Financial Report, Fraud

Pengaruh Kualitas Pelayanan dan Kompetensi Pegawai Terhadap Kepuasan Pengguna Jasa Pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Katingan Hygia Altonie; Lelo Sintani; Tonich Uda; Yunikewaty Yunikewaty; Usup Riassy Christa; Yohanes Joni Pambelum
Journal Pendidikan Ilmu Pengetahuan Sosial Vol. 14 No. 2 (2022): Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Vol 14 Nomor 2 Desember 2022
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/jpips.v14i2.7777

The Community and Village Empowerment Service is the implementing element of Government Affairs in the Community and Village Empowerment Sector which is the regional authority. Implementation of the duties and functions of the Community and Village Empowerment Service as the Implementer of Local Government in the field of Community and Village Empowerment, various efforts have been made by the Leaders, starting from the Staff, Head of Section, Head of Division to the Head of the Katingan Regency Village Community Empowerment Service to spur service and competency improvements. However, all of this has not produced results or has a significant effect on improving employee services. This may be due to a complete lack of competence on how to improve employee services. The problems are as follows: 1) The quality of service is still low at the Katingan Regency Community and Village Empowerment Service. 2). Employee competence is still low in carrying out tasks/jobs at the Community and Village Empowerment Service. 3) Low employee work discipline can be seen from the inaccuracy of employees in using working hours and the absence of attendance (presence) which results in employees not being on time when leaving and coming home from work. This research aims are: 1). To analyze the effect of service quality on service users at the Katingan Regency Community and Village Empowerment Service. 2). To analyze the effect of employee competence on service user satisfaction at the Katingan Regency Community and Village Empowerment Service. This study uses a survey with a research instrument in the form of a questionnaire distributed to respondents. In collecting questionnaires through the process, researchers in collecting primary data with survey methods through research instruments (questionnaires) of all village governments in Katingan Regency with a research sample of 115 respondents. The research site is in Katingan Regency. Primary and secondary data sources, data collection methods used literature study (documentation), and questionnaires. The analytical tool used in this study is the PLS (partial least square) based SEM (structure equation model) method. The results of this study indicate that: The results of testing the effect of service quality on increasing service user satisfaction can be proven by looking at the estimated path coefficient value of 0.115 with a critical point value (t-statistic) of 0.618 (<1.96) or a P-value of 0.000 greater than = 0.05 which means it is not significant. The results of testing the effect of competence on increasing service user satisfaction can be proven by looking at the estimated path coefficient value of 0.763 with a critical point value (t-statistic) of 4.271 (> 1.96) or P-value 0.000 smaller than = 0.05 which means significant.

PENGARUH VALUE FOR MONEY TERHADAP KUALITAS PELAYANAN PUBLIK DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA WAJIB PAJAK DI KANTOR SAMSAT KOTA PALANGKA RAYA) Gregorius Sugeng Tri Nugroho; Yohanes Joni Pambelum; Ferry Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to provide an empirical explanation of the effect of value for money on public service quality with transparency as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 138.939 active tax payer that registered at Palangka Raya City SAMSAT office using slovin method which settled by researcher gained 100 people as sample that represent population. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of value for money has an effect on public service quality accepted. The second hypothesis of transparency as a moderating variable strengthen the effect of value for money on public service quality unaccepted

PENGARUH PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA DINAS KOTA PALANGKA RAYA) Muhammad Gunawan; Yohanes Joni Pambelum; Rosel Rosel
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to provide an empirical explanation of the effect of internal control on the performance accountability of government agencies with leadership style as a moderating variable. The research method used in this research is descriptive statistical analysis, data instrument testing (validity and reliability tests), hypothesis testing, and determination coefficient test. The total population of this study consisted of 18 offices in the city of Palangka Raya using the census method, with the criteria set by the researcher, namely employees of the sub-planning, evaluation, reporting, and financial sections. at the Palangka Raya City Office, 60 people were sampled. The type of data used is primary data. The collected data were analyzed using IBM SPSS Statistics version 25. The results showed that the first hypothesis of internal control has an effect on the performance accountability of government agencies accepted. The second hypothesis of leadership style as a moderating variable strengthens the effect of internal control on the performance accountability of government agencies.

PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PEGAWASAN KEUANGAN DAERAH DENGAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERASI Kristomar Yossia Poeras; Yohanes Joni Pambelum; M. Ichsan Diarsyad
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to test the influence of Board Members' Knowledge on Budget on Regional Financial Supervision, and also to test whether public policy transparency variables can strengthen the relationship.This research uses quantitative approach with moderation analysis using IBM SPSS Statistic Version 25.The data was obtained by surveying 45 members of the Central Kalimantan Provincial DPRD council. Data used in the study is primary data, data analysis using simple linear regression and moderation regression equation analysis ( Moderated Regression Analysis / MRA) The results of hypothetical test analysis show that there is a positive influence of The Board Member's Knowledge on Budget on Regional Financial Supervision.The results of the analysis with moderation variables show that the Public Policy Trasnparansi can strengthen the influence of The Board Member's Knowledge on The Budget on Regional Financial Supervision and these results are expected that Public Policy Transparency can contribute to any oversight carried out by board members

THE INFLUENCE OF ORGANIZATIONAL CULTURE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS INTERVENING VARIABLE Tanamal, Kartika; Pambelum, Yohanes Joni; Hidayah, Zainur
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3183

This research aims to determine and analyze the Influence of Organizational Culture and Work Environment on Employee Performance with Job Satisfaction as the Intervening Variable (Case Study of the Laboratory Department at PT Indo Muro Kencana). The research uses a quantitative approach with a cross-sectional survey method. This study involved 63 employees of the Laboratory Department at PT Indo Muro Kencana as the population. The saturated sample, also known as a census, is a sampling technique when the entire population is used as a sample, therefore the sample of the research is 63 people. The analysis of research data uses path analysis with SPSS analysis equipment. The research results a significant positive direct effect of organizational culture on the job satisfaction of the Laboratory Department at PT. Indo Muro Kencana. The work environment has a significant positive direct impact on the job satisfaction of the Laboratory Department at PT. Indo Muro Kencana, The organizational culture has a significant positive immediate effect on the employee performance of Laboratory Department at PT. Indo Muro Kencana, The work environment also has a significant positive direct impact on the employee performance of Laboratory Department at PT. Indo Muro Kencana, The job satisfaction has a significant positive immediate effect on the employee performance of Laboratory Department at PT. Indo Muro Kencana while the organizational culture indirectly impacts employee performance in which the job satisfaction functioned as an intervening variable in the Laboratory Department at PT. Indo Muro Kencana. However, there is an indirect effect of the work environment on employee performance with job satisfaction as an intervening variable in the Laboratory Department at PT. Indo Muro Kencana.

Model Mediasi Makroekonomi: Peran Kredit Masyarakat terhadap Jumlah Uang Beredar di Indonesia Haga, Ronni; Muliyani, Agustina; Christian, Iwan; Pambelum, Yohanes Joni; Diarsyad, Muhammad Ichsan; Prakoso, Rian Sidiq
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24736

Tujuan Penelitian: Penelitian ini bertujuan untuk mengkaji pengaruh BI Rate, Produk Domestik Regional Bruto (PDRB), inflasi, dan realisasi investasi terhadap jumlah uang beredar (M1) di Indonesia, dengan kredit masyarakat sebagai variabel mediasi dalam model hubungan makroekonomi.Metode Penelitian: Metode yang digunakan adalah pendekatan kuantitatif dengan teknik Partial Least Squares Structural Equation Modeling (PLS-SEM) versi 4.0. Data yang dianalisis berupa time series triwulanan periode 2015–2023, dengan total 36 observasi.Originalitas/Novelty: Kebaruan dari penelitian ini terletak pada penggunaan kredit masyarakat sebagai variabel mediasi dalam model struktural hubungan antara indikator makroekonomi dan jumlah uang beredar di Indonesia. Penelitian ini juga mengintegrasikan pengujian pengaruh langsung dan tidak langsung secara simultan.Hasil Penelitian: Kredit masyarakat terbukti berpengaruh langsung dan signifikan terhadap jumlah uang beredar. PDRB dan realisasi investasi tidak berpengaruh langsung, namun menunjukkan pengaruh tidak langsung yang signifikan melalui kredit. BI Rate hanya berpengaruh langsung, inflasi tidak signifikan.Implikasi: Hasil penelitian menekankan pentingnya penguatan sistem kredit yang responsif dan inklusif agar transmisi kebijakan moneter dapat efektif dalam mendorong likuiditas dan mendukung pertumbuhan ekonomi nasional. Research Objective: This study aims to examine the influence of the BI Rate, Gross Regional Domestic Product (GRDP), inflation, and investment realization on the money supply (M1) in Indonesia, with household credit as a mediating variable within the macroeconomic relationship model.Research Method: The method used is a quantitative approach employing Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. The data analyzed consists of quarterly time series from 2015 to 2023, totaling 36 observations.Originality/Novelty: The novelty of this research lies in the use of household credit as a mediating variable in the structural model linking macroeconomic indicators to the money supply in Indonesia. This study also integrates simultaneous testing of both direct and InDirect Effects.Research Findings: Household credit has a direct and significant effect on the money supply. GRDP and investment realization do not have a Direct Effect but show significant InDirect Effects through credit. The BI Rate has a Direct Effect only, while inflation is found to be statistically insignificant.Implications: The findings highlight the importance of strengthening a responsive and inclusive credit system to ensure that monetary policy transmission is effective in enhancing liquidity and supporting national economic growth.

Pengaruh Implementasi E-Budgeting, E-Procurement, Komitmen Organisasi, dan Transparansi terhadap Akuntabilitas Keuangan Publik: (Studi Empiris pada Dinas Pemerintah Daerah Kota Palangka Raya Provinsi Kalimantan Tengah) Novika Ayu Wananda; Yohanes Joni Pambelum; Septa Soraida
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.v5i1.2392

This study aims to analyze the influence of e-budgeting implementation, eprocurement, organizational commitment, and transparency on public financial accountability in the regional government agencies of Palangka Raya City, Central Kalimantan Province. The background of this research is based on the importance of public financial accountability in the era of government digitalization to enhance good regional financial governance. This research uses a quantitative approach with a survey method. Data were collected through questionnaires using a Likert scale, distributed to 72 respondents from 18 government agencies in Palangka Raya City, with each agency represented by 4 respondents. The results of the study show that e-budgeting has no significant effect on public financial accountability, while e-procurement and organizational commitment have a positive and significant effect on public financial accountability. Transparency, however, does not have a significant effect on public financial accountability. Nonetheless, simultaneously, e-budgeting, e-procurement, organizational commitment, and transparency have a significant effect on public financial accountability.

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