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All Journal Utsaha: Journal of Entrepreneurship
Nirwana, Dr. Nirwana
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Economics, Econometrics & Finance

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THE CHALLENGE IDENTIFICATION OF GOVERNMENT ACCOUNTANT IN VIRTUAL ERA Persulessy, Grace; Kusumawati, Dr. Andi; Nirwana, Dr. Nirwana
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.216 KB) | DOI: 10.56943/joe.v1i3.86

Abstract

This research aim to identify the problems and challenges of their accountants working in virtual technology era. The author believes that identifying the challenges government accountants face in this technological era will make it easier for them to work to serve the public. This study depends on the results of scientific studies as evidence of the kingdom of the field and analyzed under a phenomenological approach then we can present a valid and convincing finding in answering the problems of this research. The review processes conducted by researchers are data coding, evaluation, and in-depth interpretation to get valid findings. The data obtained from several literature sources through an electronic search system by installing keywords. From the study results and discussion, it concludes that the challenges faced by public accountants include the importance of them mastering technology and understanding how the public desires services. In other words, the challenge of the public accounting profession in globalization era is the liberalization of accounting services. These obstacles will result in the importance of education and qualifications that necessary for public accounting services. It is hoped that these findings will become an essential part of future policymaking.
THE IMPACT OF ACCOUNTING IMPLEMENTATION, BUDGET USER BEHAVIOR, AND INTERNAL CONTROL ON FRAUD PREVENTION OF REGIONAL APPARATUS ORGANIZATIONS IN ARU ISLANDS REGENCY Warkula, Yohanes Zefnath; Kusumawati, Dr. Andi; Nirwana, Dr. Nirwana
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.056 KB) | DOI: 10.56943/joe.v1i3.87

Abstract

Good accounting implementation by government and optimal supervision toward the quality of government financial reports are expected to improve the accountability of government agencies' performance. Therefore, the performance of governmental administration can be optimal. This study aims to empirically test the application of accounting, budget user behavior, and internal control that affect the prevention of fraud in Government of Aru Islands Regency. This research used quantitative research with descriptive approach, it use Slovin sample formula, and the sample needed by the author to process data is 148 people from 236 specified populations. Based on the the results and discussion of the research, it can be concluded several things that: Partial internal control has significant positive effect on fraud prevention in Aru Islands Regency Government.
Co-Authors Grace Persulessy Kusumawati, Dr. Andi Warkula, Yohanes Zefnath