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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): 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
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): Maret
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.
Co-Authors Tuati, Nonce Farida Usman, Hapsa