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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Innovation in Management, Accounting and Business
Kewo, Stella Theodora
Unknown Affiliation
Economics, Econometrics & Finance

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Measurement of Factors Influencing Village Financial Statements Quality Kewo, Cecilia Lelly; Kewo, Stella Theodora
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4112

Abstract

Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks.
The Influence of Price And Product Quality on Consumer Satisfaction With Bottled Drinking Water Kewo, Stella Theodora; Indrasari, Meithiana
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1074

Abstract

In today's fast-paced and industrialized world, the issue of price and quality of drinking water has become a major concern for individuals and society. As the demand for safe and reliable water sources continues to increase, the bottled water industry has emerged as a leading player in meeting consumer needs. The study aims to examine and analyze the effect of price on consumer satisfaction of bottled water and to examine the effect of product quality on consumer satisfaction of bottled water. The study was conducted quantitatively, the sampling method was simple random sampling with 170 respondents of Aqua brand mineral water sellers in Gorontalo province. The data that has been collected was then processed using structural equation modeling analysis with a partial least square approach. The results of the study prove that there is a positive effect of price on customer satisfaction, as well as a positive effect of product quality on customer satisfaction of Aqua brand bottled water.
Measurement of Factors Influencing Village Financial Statements Quality Kewo, Cecilia Lelly; Kewo, Stella Theodora
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4112

Abstract

Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks.
Co-Authors Cecilia Lelly Kewo Meithiana Indrasari, Meithiana