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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ekonomi, Manajemen, Akuntansi
Wulan Deisy Kindangen
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Modal Intelektual Terhadap Kinerja Organisasi Dan Keunggulan Bersaing Pada UMKM Wulan Deisy Kindangen; Fanda Daisy Prully Rundengan; Robert Lambey
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16363

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara modal intelektual, kinerja organisasi, dan keunggulan bersaing pada usaha mikro, kecil, dan menengah (UMKM) di Provinsi Sulawesi Utara menggunakan pendekatan kuantitatif dengan fokus pada pengujian hubungan antara variabel independen dan variabel dependen melalui bukti empiris. Sampel penelitian ditentukan berdasarkan teknik purposive sampling dengan rumus Slovin pada tingkat kesalahan 10%, sehingga diperoleh 115 responden yang merupakan pemilik UMKM dan memahami kondisi usahanya. Data dianalisis menggunakan metode Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS versi 3.0. Hasil penelitian menunjukkan bahwa modal intelektual berpengaruh positif serta signifikan terhadap keunggulan bersaing dan kinerja organisasi. Temuan ini mengindikasikan bahwa pengelolaan modal intelektual yang baik mampu meningkatkan kinerja organisasi sekaligus memperkuat keunggulan bersaing UMKM di Sulawesi Utara.
Determinants of Fraud Prevention in Village Fund Governance: Evidence from Village Governments in Motoling District, Indonesia Stanley Kho Walandouw; Wulan Deisy Kindangen; Steven Josia Tangkuman
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2366

Abstract

This research investigates the factors influencing fraud prevention in village fund governance within Indonesia’s decentralized fiscal system, where increasing public fund allocations have heightened the risk of misuse and governance challenges. Although prior studies have widely examined fraud in the public sector, limited research has explored the integrated roles of internal control systems, whistleblowing mechanisms, and village apparatus competence within a unified framework at the village level. This study aims to assess how institutional control mechanisms and the competence of human resources influence fraud prevention in the management of village funds. The novelty of this study lies in the development of an integrated empirical model using a census-based approach that includes all village officials in one district, thereby providing a more contextually relevant and representative evaluation. A quantitative explanatory methodology was utilized through Partial Least Squares Structural Equation Modeling (PLS-SEM) using data gathered from 81 village government officials in the Motoling District. The findings indicate that village apparatus competence exerts the strongest positive influence on fraud prevention, followed by internal control systems and whistleblowing mechanisms. This study contributes to the village fund governance literature by integrating internal control systems, whistleblowing mechanisms, and village apparatus competence within a single explanatory framework to examine their relative roles in fraud prevention. The evidence is derived from a cross-sectional self-reported survey of village government officials in Motoling District, Indonesia; therefore, the findings should be interpreted within this specific context and should not be generalized beyond similar governance settings without further empirical validation.
Co-Authors Fanda Daisy Prully Rundengan Robert Lambey Stanley Kho Walandouw Steven Josia Tangkuman