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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Yohana F. Angi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Sistem Pengendalian Internal dan Moralitas Individu Terhadap Pencegahan Fraud Pengelolaan Keuangan Desa : Studi pada Dinas PMD Kabupaten Timor Tengah Selatan Septianing K. Saununu; Anthon S. Y. Kerihi; Yohana F. Angi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.2959

Abstract

This research aims to find out the influence of the internal control system and individual morality on the prevention of fraud in the financial management of the village in South Central Timor District. The population in this study is the village chief, village secretary, village finance chief and village finance and wealth management department at the PMD department of South Central Timor District. This study employed a quantitative research methodology, which makes use of survey techniques. The scope of this research includes two independent variables, namely the internal control system and individual morality, and one dependent variable, namely fraud prevention. The data source used is the primary data source. The data collection is done by spreading the questionnaire. 69 questionnaires are distributed and 59 are processed. Data analysis techniques use descriptive statistical analysis, data quality tests, classical assumption tests, double linear regression analysis and hypothesis tests. The results of the research show that (1) the internal control system has a positive influence on the prevention of fraud in village financial management (2) the morality of individuals has a positive impact on fraud prevention in village finance management (3) the system of internal control and individual morality have simultaneously influenced on the preventing of frauds in village financing management.
Pengaruh Pengawasan Keuangan Daerah terhadap Efektivitas Pengelolaan Anggaran Pemerintah Daerah Kabupaten Belu Paskalis Kurniawan Suri; Yohana F. Angi; Cicilia A. Tungga
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 2 (2024): April : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i2.343

Abstract

This study aims to determine and explain the effect of regional financial supervision on the effectiveness of budget management of the Belu Regency Regional Government. The type of research used by researchers is quantitative research using primary data. This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Belu Regency. The sampling technique used in this study was by distributing questionnaires. The data analysis techniques used in this study are data validity and reliability tests, simple linear regression analysis, classical assumptions, hypothesis testing and the coefficient of determination (R²) using the Statistical Package for Social Science 22.0 for windows (SPSS 22) analysis tool. The results of this study indicate that regional financial supervision affects the effectiveness of budget management at the Regional Finance and Asset Agency of the Belu Regency Government.
Analisis Kinerja Keuangan pada KSP Kopdit Adiguna Kota Kupang Lodovikus Marionis Nifu; Yohana F. Angi; Novi Theresia Kiak
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2025): Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v3i2.3208

Abstract

This research aims to determine the financial performance of KSP Kopdit Adiguna Kupang during the 2018 - 2022 period. This type of research is descriptive research with a quantitative approach using cooperative financial report data. The data analysis technique used is financial ratio analysis. The results of this research show that the financial performance of KSP Kopdit Adiguna is based on profitability ratios in terms of return on assets, return on equity and net profit margin. Return on assets in 2018-2022 is included in the poor criteria, return on equity in 2018-2022 is included in the fairly good criteria and net profit margin in 2018-2022 is included in the good criteria. The liquidity ratio in terms of the current ratio in 2018-2022 is included in the good criteria, while the cash ratio in 2018-2022 is included in the very good criteria. The solvency ratio in terms of total equity to debt ratio and total assets to debt ratio in 2018-2022 is included in the bad criteria.
Pengaruh Fraud Hexagon terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi di Kota Kupang Minshy L. Tameno; Moni W. Muskanan; Yohana F. Angi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4654

Abstract

This research aims to determine the influence of the Fraud Hexagon theory on the academic fraud behavior of accounting students in Kupang City. This research employs a quantitative approach using the IBM SPSS 25 analysis tool. The research objects encompass four universities in Kupang City, namely Universitas Nusa Cendana, Universitas Katolik Widya Mandira, Universitas Kristen Artha Wacana, and Universitas Muhammadiyah Kupang. The results of this research indicate that the elements within the Fraud Hexagon theory, namely rationalization, arrogance, and collusion, have an influence on the academic fraud behavior of accounting students in Kupang City. The elements of pressure, opportunity, and capability do not have an influence on the academic fraud behavior of accounting students in Kupang City. Simultaneously, pressure, opportunity, rationalization, capability, arrogance, and collusion influence the academic fraud behavior of accounting students in Kupang City.
Co-Authors Anthon S. Y. Kerihi Cicilia A. Tungga Lodovikus Marionis Nifu Minshy L. Tameno Moni W. Muskanan Novi Theresia Kiak Paskalis Kurniawan Suri Septianing K. Saununu