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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Transparansi dan Akuntabilitas
Sir, Jennie Sarlota
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DAMPAK IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN ROTE NDAO Tuati, Nonce Farida; Manuain, Deetje Wieske; Sir, Jennie Sarlota
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19308

Abstract

This study aims to understand the implementation of accrual-based accounting and internal control and its impact on the quality of financial statements. It is hoped that the results of this research can contribute to the development of accounting science and become a reference for public sector organizations in Indonesia, such as the government, universities, central and regional public service agencies, as well as other business and social organizations. The research sample is Regional Financial Management officials in all regional apparatus organizations in the Rote Ndao Regency Government who are responsible for the management of the APBD to the preparation of financial statements. The sampling technique uses purposive sampling. The data used is primary data collected through questionnaires that are distributed directly to respondents. The analysis was carried out using a multiple regression model to test the hypothesis through the t-test and the F-test. Simultaneously, the application of accrual-based accounting and internal control also has a significant influence on the quality of financial statements, supporting the acceptance of hypotheses.
THE INFLUENCE OF FINANCIAL INCLUSION, ACCESS TO FINANCING, AND TECHNOLOGICAL INNOVATION ON MICRO, SMALL, AND MEDIUM ENTERPRISES GROWTH IN KUPANG CITY Djaha, Zainuddin Adang; Samadara, Selfesina; Sir, Jennie Sarlota; Sunarya, Herni
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.v15i2.3877

Abstract

Introduction: This research examines the influence of financial inclusion, access to financing, and technological innovation on the growth of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. Methods: The population in this study was MSME entrepreneurs, especially ikat weavers, totaling 357 business units. The number of samples used in this study was 189 respondents. The sampling technique was the Slovin method. Data Analysis Techniques used included instrument validity and reliability tests, partial influence tests (t-tests), and simultaneous influence tests (F-tests). Results: The results indicate that financial inclusion and access to financing have a positive and significant influence on MSME growth, with significance values of 0.014 and 0.001, respectively. Meanwhile, the effect of technological innovation on MSME growth is insignificant, with a significance value of 0.286. Simultaneous analysis also shows that these three factors together have a positive and significant influence on MSME growth, with an F-value of 2.984, which is greater than the F-table of 2.650Conclusion and suggestion: Based on these results, recommendations include improving financial literacy, expanding access to financing through more accessible financing products, and encouraging the adoption of digital technology by MSMEs. Furthermore, the importance of policies that support MSMEs and strengthening collaboration between the government, financial institutions, and MSME players are also key to creating an ecosystem that supports MSME growth in Kupang City. By implementing these recommendations, it is hoped that MSMEs can grow more rapidly, increase their competitiveness, and contribute more to the local economy. Keywords: Access to Financing, Economic Growth, Financial Inclusion, Technological Innovation
Co-Authors Djaha, Zainuddin Adang Manuain, Deetje Wieske samadara, selfesina Sunarya, herni Tuati, Nonce Farida