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All Journal Jurnal Manajerial Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Innovative: Journal Of Social Science Research Journal of Innovative and Creativity
Yuliani, Priska
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Faktor Yang Mempengaruhi Kejadian Fraud Pada Organisasi Perangkat Daerah Kabupaten Manggarai Yuliani, Priska; Ardini, Lilis; Kurnia, Kurnia
Jurnal Manajerial Vol 11 No 01 (2024): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v11i01.7017

Abstract

Background - Fraud is an interesting issue to discuss and it is necessary to study cases that often occur in organizational management areas such as regional apparatus organizations. Some Fraud cases occur in Indonesia due to failures in the accountability process of the government such as failed leadership styles, inappropriate compensation and individual morality. Objective - To examine the effect of leadership style, compensation suitability and individual morality on Fraud in Regional Apparatus Organizations in Manggarai Regency, East Nusa Tenggara (NTT). Design / Methodology / Approach - Using quantitative methods with a questionnaire distributed to 100 employees from 20 OPDs in Manggarai Regency, who are authorized to use the budget as respondents who are eligible to be sampled. The sampling technique in this study used purposive sampling technique with the data analysis method used was path analysis with the sobel test processed by SPSS version 26. Results and Discussion - Individual behavior, leadership style, suitability of compensation, and individual morality have no influence on unethical behavior, while compliance with financial rules influences unethical behavior. Leadership style, suitability of compensation, individual morality and compliance with financial regulations have no effect on the occurrence of Fraud, while internal control has a negative effect on Fraud. Unethical behavior is able to moderate internal control variables, individual morality, and compliance with financial regulations regarding Fraud incidents. Conclusion - The unethical behavior variable can be an intervening variable in the occurrence of Fraud in the Manggarai OPD. The Manggarai Regency Government is expected to be able to prevent Fraud by considering the influencing factors and factors that mediate the occurrence of Fraud. Research limitations - Has several limitations, namely that it was only carried out on 20 OPDs in Manggarai Regency, NTT, so that it cannot be generalized to a wider area.
Strategi Pemasaran Agrowisata Ngalor Kalo Lembor Sandrio, Laurensius; Jangku, Wilhelmus Sabatani; Budiman, Aristo Afrianto; Yuliani, Priska; Seran, Marius Yosef
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.15658

Abstract

Penelitian ini bertujuan untuk mengkaji Strategi yang digunakan dalam pengembangan Agrowisata Ngalor Kalo Lembor. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik Random Sampling. Data dikumpulkan melalui wawancara mendalam dengan responden kunci. Hasil penelitian menunjukkan bahwa strategi pemasaran dengan metode STP (segmentasi, targetting dan posisioning). Adapun segmentasi dalam memasarkan agrowisata ini ialah individu yang berusia 17 tahun keatas, karena target utama ialah wisatawan yang melakukan overland tour. Karakteristik turis overland didominasi oleh individu yang berusia 17 tahun keatas. Targetting dalam memasarkan agrowisata ialah penargetan yang diinginkan, area pemasaran yaitu Labuan Bajo, Wae Rebo, dan Ruteng. Adapun karakteristik pembeli ialah wisatawan yang melakukan oveland tour. Yang terakhir dalam strategi STP yaitu posisioning, Agrowisata Ngalor Kalo Lembor dapat memposisikan sebabagai rest area agrowisata unggulan di Kabupaten Mangarai Barat. Pemosisian ini didukung dengan adanya fasilitas yang memadai , seperti toilet umum, tempat parkir, gazebo, tempat makan minum, dan spot foto, serta beberapa souvenir lokal.
Potensi Nilai Budaya pada Penggunaan Teks Multimodal di Kelurahan Labuan Bajo Seno, Dominikus; Beatrix Rahinart Wellalangi, Maria; Jufidah; Yuliani, Priska
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4572

Abstract

Penelitian ini bertujuan untuk mendeskripsikan bentuk penggunaan teks multimodal dan mengidentifikasi nilai-nilai budaya yang terkandung dalam lanskap linguistik di Kelurahan Labuan Bajo, Kabupaten Manggarai Barat. Pendekatan penelitian yang diterapkan adalah kualitatif deskriptif dengan cara pengumpulan data melalui observasi, dokumentasi, dan pencatatan lapangan. Data penelitian terdiri dari teks multimodal yang ada di ruang publik, seperti papan nama, media informasi, larangan, dan iklan, yang dianalisis menurut fungsi linguistik dan representasi budaya. Penelitian ini menemukan bahwa terdapat 65 data teks multimodal yang terdiri dari variasi monolingual, bilingual, dan multilingual, yang menggunakan enam bahasa yaitu Indonesia, Inggris, Perancis, Jerman, Jepang, dan Cina. Penggunaan bahasa Inggris mendominasi karena Labuan Bajo adalah tujuan wisata dunia. Teks-teks multimodal ini berperan tidak hanya sebagai alat komunikasi visual, tetapi juga mencerminkan nilai-nilai sosial budaya masyarakat Manggarai, seperti sikap ramah, keterbukaan, kebersamaan, serta penghargaan terhadap tradisi. Contohnya, tulisan pada papan nama “Dapur Nona Manis” dan “La Bajo Flores Coffee” menunjukkan kombinasi antara nilai tradisi dan modernitas yang mencerminkan identitas budaya lokal di tengah kemajuan pariwisata global. Studi ini menegaskan bahwa teks multimodal di ruang publik Labuan Bajo berpotensi sebagai sarana pembelajaran bahasa sekaligus sebagai media pelestarian nilai-nilai budaya Manggarai dalam konteks pariwisata super premium.
Determinasi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manggarai Barat Seman, Hilarius; Afrino, Yonas; Yuliani, Priska; Wahyudi, Agus
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 5 No 2 (2025): Vol 5 No. 2 (2025) - Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - Oktober
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v5i2.10180

Abstract

This study aims to examine the effect of the implementation of a regional financial accounting system, human resource competency, information technology utilization, and internal control on the quality of financial reports. This study is a quantitative study with an associative approach. The population in this study were all employees in the finance or accounting department of the Regional Apparatus Organization in West Manggarai Regency. The sampling technique in this study was saturated sampling, namely the entire population was sampled with a total of 60 respondents. The data collection technique used questionnaires to all respondents. Data analysis used multiple linear regression analysis. The results of the study partially showed that human resource competency and internal control had a positive effect on the quality of financial reports in the Regional Government of West Manggarai Regency. Meanwhile, the regional financial accounting system and information technology did not affect the quality of financial reports in the Regional Government of West Manggarai Regency. Simultaneously, the variables of the implementation of a regional financial accounting information system, human resource competency, information technology utilization, and internal control had a positive effect on the quality of financial reports in the Regional Government of West Manggarai Regency. The results of the determination test indicate that the quality of financial reports can be explained by the variables of the implementation of the regional financial accounting system, human resource competence, utilization of information technology, and internal control as much as 68.2%, while the remaining 31.8% is influenced by explained by other variables not included in this study. The implication of the research results is the need for an evaluation of the implementation of the regional financial accounting system currently used. The use of the system needs to be optimized comprehensively to ensure good integration between work units.
Co-Authors Afrino, Yonas Agus Wahyudi Beatrix Rahinart Wellalangi, Maria Budiman, Aristo Afrianto Jangku, Wilhelmus Sabatani Jufidah KURNIA KURNIA, KURNIA Laurensius Sandrio Lery, Yohana Cintami Lilis Ardini Marius Yosef Seran Seman, Hilarius Seno, Dominikus