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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Kompetif
Leiwakabessy, Theophilia F.F.
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Economics, Econometrics & Finance

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Pengaruh Self-Efficacy dan Self-Esteem terhadap akuntabilitas pengelolaan dana Desa dengan Sistem Pengendalian Internal sebagai variable moderasi Leiwakabessy, Theophilia F.F.; Usmany, Alfrin E.M; Limba, Franco B.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2611

Abstract

This study aims to empirically examine the effect of self-efficacy and self-esteem possessed by village officials on village fund management’s accountability by using the Internal Control System as a moderating variable. The population in this study were village officials in the Negeri Adat in Ambon, with a sample of 71 people. The sampling technique used is saturated sampling. The data analysis method used is multiple regression to test the effect of self-efficacy and self-esteem variables on village fund management’s accountability, and using MRA to test the role of the Internal Control System as a moderating variable. The results of this study are self-efficacy and self-esteem affect the accountability of village fund management. While the Internal Control System does not act as a moderating variable, but as a Predictor Variable Moderation.
EVALUASI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUM DESA) DI KABUPATEN MALUKU BARAT DAYA Litualy, Janet W.; Leiwakabessy, Theophilia F.F.; Leunupun, Engrith G.
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2164

Abstract

This study aims to evaluate how the management of financial reports of Village-Owned Enterprises (BUM Desa) in Southwest Maluku Regency. This study is a type of qualitative research using a descriptive approach. This study was conducted on 4 Village-Owned Enterprises in Southwest Maluku Regency by focusing on active Village-Owned Enterprises and those that have accountability reports and 4 selected BUM Desa, namely BUM Desa Laiwiaru, Ralmida, Ina Day and Leurana, by also collecting data on all Village-Owned Enterprises through the Village Community Empowerment, Population Control and Family Planning Service (DPMDPPKB). The results of this study indicate that BUM Desa Lawiaru and BUM Desa Ralmida and 18 other BUM Desa that are active in financial management are still not in accordance with the principles of SAK EMKM, some have not even recorded and reported their finances at all. Meanwhile, for BUM Desa Ina Day and BUM Desa Leurana which have implemented BUM Desa financial management very well starting from the Planning, Implementation, Administration and Accountability Stages have been carried out and are in accordance with accounting standards.
Co-Authors Leunupun, Engrith G. Limba, Franco B. Litualy, Janet W. Usmany, Alfrin E.M