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All Journal Cakrawala Management Business Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN ACE : Accounting Research Journal Amkop Management Accounting Review (AMAR) Advances in Management & Financial Reporting Jurnal Unicorn ADPERTISI Vifada Management and Social Sciences Bata Ilyas Educational Management Review
Sumari, Jenita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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The Effect of Public Accountability, Employee Performance, Supervision, and Legislation on the Quality of Financial Reports in Preventing Fraud (A Study of the West Papua Provincial BPKAD Office) Sudarwadi, Hustianto; Ijo, Evaristus Yohanes Andry Jaya; Sumari, Jenita; Sudarwadi, Dirarini
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3398

Abstract

This study aims to analyze the effect of public accountability, employee performance, supervision, and legislation on the quality of financial reports in preventing fraud at the Regional Financial and Asset Management Agency (BPKAD) of West Papua Province. This study uses a quantitative approach with a questionnaire survey of BPKAD employees. The data were analyzed using multiple linear regression preceded by validity, reliability, and classical assumption tests to ensure the model's feasibility. The results show that public accountability and employee performance do not significantly affect the quality of financial statements in the context of fraud prevention. Conversely, supervision and compliance with laws and regulations have a significant and positive effect on the quality of financial statements. Simultaneously, these four variables contribute to the production of more reliable financial reports, thereby enhancing fraud prevention. These findings emphasize the importance of strengthening the functions of supervision and regulatory compliance in regional financial management, accompanied by capacity-building for officials and the reinforcement of a culture of integrity, so that financial reports not only meet formal compliance requirements but also reflect integrity. However, they are also effective tools for public accountability and fraud prevention.
The Gap Between Cybersecurity Experience and Behavior: A Case Study of Digital Native Students at the University of Papua Numberi, Camelia Lusandri; Malino, Marlina; Nua, Redemptus Numba Nitu; Sumari, Jenita
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3464

Abstract

The purpose of this study is to analyze the influence of awareness, knowledge, experience, and compliance on students' digital security behavior at the University of Papua, in the context of social media use. This study conceptualizes digital security behavior as a behavioral phenomenon shaped by psychological factors and social norms within the Theory of Reasoned Action. A quantitative approach with a survey method was employed. Data were collected through a structured questionnaire distributed to active students who regularly use social media and were analyzed using multiple linear regression. The research instrument was developed based on indicators validated in previous studies and was subjected to validity and reliability testing before the primary analysis. The findings indicate that awareness, knowledge, and compliance have a positive and significant effect on students’ digital security behavior, whereas experience does not. These results reinforce the relevance of the Theory of Reasoned Action, particularly the role of attitudes and subjective norms in shaping digital security actions. Although students exhibit a relatively high level of awareness, gaps remain in terms of applied knowledge and practical skills. This study offers important implications for the development of digital security literacy in higher education institutions. Universities are encouraged to design practice-oriented, norm-based educational interventions and to integrate digital security into curricula and systematic training programs to foster sustainable digital security behavior among students.
Co-Authors Anik Wuriasih Ijo, Evaristus Yohanes Andry Jaya Malino, Marlina Nua, Redemptus Numba Nitu Numberi, Camelia Lusandri Parastri, Desirianingsih H Puspita, Faradilla Shaleyanty, Eka P.C Simanjuntak, Verawati Sitanggang, Ardian Three Johandi Sudarwadi, Dirarini Sudarwadi, Hustianto Syarifuddin Syarifuddin Tiong, Piter