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The Impact of Competence and Internal Control Systems on the Accountability of Village Fund Management Junus Paulus Patty; Ann Zusan de Bell
Brilliant International Journal Of Management And Tourism Vol 3 No 1 (2023): February: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i1.1759

Abstract

According to Law Number 6 of 2014, the Village Fund is a fund that comes from the state revenue and spending budget and is designated for villages. It is used to finance the implementation of governmental operations, development, community empowerment, and implementation. Accountability for money management is a type of community accountability for village government. The goal of this study was to investigate and analyze the effects of organizational commitment, internal control systems, apparatus competency, and community involvement on the accountability of village budget administration in Sirimau District, Ambon City.By providing respondents with questionnaires, this study collects primary data. The study's participants were 77 respondents from 14 villages in Sirimau District, Ambon City, who were village administrators and community members involved in administering village finances. In this work, multiple linear regression analysis was employed as the data analysis tool together with saturated sampling, also known as census sampling, using the SPSS 23 software.The study's findings demonstrate the influence of organizational commitment, internal control mechanisms, apparatus competency, and community involvement on the responsibility of managing village funds.
The Impact of Competence and Internal Control Systems on the Accountability of Village Fund Management Junus Paulus Patty; Ann Zusan de Bell
Brilliant International Journal Of Management And Tourism Vol. 3 No. 1 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i1.1759

Abstract

According to Law Number 6 of 2014, the Village Fund is a fund that comes from the state revenue and spending budget and is designated for villages. It is used to finance the implementation of governmental operations, development, community empowerment, and implementation. Accountability for money management is a type of community accountability for village government. The goal of this study was to investigate and analyze the effects of organizational commitment, internal control systems, apparatus competency, and community involvement on the accountability of village budget administration in Sirimau District, Ambon City.By providing respondents with questionnaires, this study collects primary data. The study's participants were 77 respondents from 14 villages in Sirimau District, Ambon City, who were village administrators and community members involved in administering village finances. In this work, multiple linear regression analysis was employed as the data analysis tool together with saturated sampling, also known as census sampling, using the SPSS 23 software.The study's findings demonstrate the influence of organizational commitment, internal control mechanisms, apparatus competency, and community involvement on the responsibility of managing village funds.
ANALISIS PARIWISATA PRO-MISKIN: SUATU STUDI DI KABUPATEN/KOTA PROVINSI MALUKU UTARA Elia Radianto; Gatot Sasongko; Ann Zusan de Bell; Sarlotha Yulliana Purimahua
Media Bina Ilmiah Vol. 18 No. 3: October 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v18i3.631

Abstract

This study aims to analyze the influence of Tourism Participation Index (TPI), Social Development Indicator (SDI), Infrastructure Development Indicator (IDI), Human Resources Indicator (HRI) on the number of poor (JPM) in districts/cities of North Maluku Province using dynamic panel data during the period of 2012-2019. The data was analyzed using Feasible Generalized Least Square VI. The results show that the HRI is not significant, while the TPI and SDI have a significant and negative effect. In contrast, the IDI is significant and positive. Further, in the long run the TPI, SDI and IDI have a positive effect on the JPM. These results indicate that the tourism development in the districts/cities of North Maluku Province did not favor the poor. Therefore, Pro-Poor Tourism policy is needed and can be done through the involvement of the poor in the tourism development process, so that the development can provide space for the poor to get business opportunities