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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Manuain, Deetje W.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE Pengaruh Audit Kinerja Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Alor Tuati, Nonce Farida; Manuain, Deetje W.; Usman, Hapsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2740

Abstract

The purpose of this study is to analyze the influence of performance audit variables and the clarity of budget targets on the accountability of the performance of government agencies in Alor Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. The research population is officials involved in regional financial management, especially those responsible for the management of the APBD in the regional apparatus organization (OPD) of the Alor Regency Government. Data collection was carried out through questionnaires, which provided primary data directly from respondents. The results of this questionnaire were then analyzed using multiple regression analysis. Based on data analysis, it was found that partially, the performance audit variables and the clarity of budget targets did not have a significant influence on the accountability of the performance of government agencies. However, simultaneously, performance audits and clarity of budget targets have a significant influence on the performance accountability of government agencies. Thus, these two variables have a positive impact when applied comprehensively in the government management system. Keywords: Performance Audit, Clarity of Budget Targets, Accountability of Government Agency Performance
THE Pengaruh Audit Kinerja Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Alor Tuati, Nonce Farida; Manuain, Deetje W.; Usman, Hapsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2740

Abstract

The purpose of this study is to analyze the influence of performance audit variables and the clarity of budget targets on the accountability of the performance of government agencies in Alor Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. The research population is officials involved in regional financial management, especially those responsible for the management of the APBD in the regional apparatus organization (OPD) of the Alor Regency Government. Data collection was carried out through questionnaires, which provided primary data directly from respondents. The results of this questionnaire were then analyzed using multiple regression analysis. Based on data analysis, it was found that partially, the performance audit variables and the clarity of budget targets did not have a significant influence on the accountability of the performance of government agencies. However, simultaneously, performance audits and clarity of budget targets have a significant influence on the performance accountability of government agencies. Thus, these two variables have a positive impact when applied comprehensively in the government management system. Keywords: Performance Audit, Clarity of Budget Targets, Accountability of Government Agency Performance
Transformation Of The Mindset And Entrepreneurial Skills Of Polytechnic Students Through A Project-Based Learning Approach Usman, Hapsa; Tuati, Nonce Farida; Manuain, Deetje W.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2742

Abstract

Entrepreneurship learning from an early age is needed to improve the progress of a country. The presence of entrepreneur groups can create jobs, increase welfare and per capita income, and reduce unemployment. This research aims to find ways to improve entrepreneurial mindset and entrepreneurial skills through project-based entrepreneurship learning. The method used in this study is an action research with a project-based learning (PJBL) approach applied to 2nd semester students of the public sector accounting study program with 80 students divided into 16 groups as informants. The findings in this study show that PJBL produces product development outputs from each student group team formed and in accordance with the Minimum Completeness Criteria (KKM). Therefore, PJBL plays an important role in improving students' entrepreneurial mindset and entrepreneurial skills in honing their knowledge and skills to become entrepreneurs. Keywords: entrepreneurial mindset; entrepreneurial skill, project-based learning.
VILLAGE FUND MANAGEMENT ACCOUNTABILITY MODEL: THE ROLE OF INTERNAL CONTROL AND ORGANIZATIONAL CULTURE Tuati, Nonce Farida; Halik, Abdul; Mujanah, Siti; Manuain, Deetje W.; Usman, Hapsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3629

Abstract

Introduction: The purpose of this study is to analyze the influence of internal control and organizational culture on the accountability of village fund management in Taibenu District. The urgency of this research is to provide input to increase accountability in village fund management, provide information for improving policies related to village funds, and increase understanding of the importance of accountability in village fund management. Methods: This study is a quantitative study using primary data obtained by respondents. The data analysis techniques used include the classical assumption deviation test and multiple regression analysis as well as the T test and the F test. While the multiple regression equation model used in this study is: Y = a + b1X1 + b2X2 + e, Results: The results of the study show that good internal control and organizational culture partially and simultaneously have a positive and significant effect on the accountability of village fund management. With the results of the t test = 3.722 with p = 0.001 < 0.05 and the t test = 2.467 with p = 0.022 <0.05 and the F test showed a calculated F value of 24.602 with a significance level of p = 0.000 < 0.05. Keywords: Accountability, Internal Control, Organizational Culture, Village Fund
Co-Authors Abdul Halik Siti Mujanah Tuati, Nonce Farida Usman, Hapsa