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All Journal Curve Elasticity: Jurnal Pendidikan Ekonomi FINANCE : International Journal Of Management Finance
Mersiana Varia Juita
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Humanities Economics, Econometrics & Finance Education

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ANALYSIS OF FINANCIAL ACCOUNTABILITY TOWARDS PERFORMANCE ACCOUNTABILITY THROUGH THE INTERNAL CONTROL SYSTEM AT MANGGARAI REGENCY GOVERNMENT Aloisius Hama; Akhsyim Afandi; Jaka Sriyana; Mersiana Varia Juita
Finance : International Journal of Management Finance Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i1.103

Abstract

This study aims to examine the extent to which Financial Accountability influences Performance Accountability with the mediating role of the Internal Control System in the Government of Manggarai Regency. The population in this study consisted of 45 employees working within the Manggarai Regency Government. Sampling was conducted using a census method. Thus, the entire population was taken as the sample, consisting of 45 employees who had worked for more than one year. The data obtained was analyzed using the Partial Least Squares (PLS) approach with the assistance of SmartPLS 3.0 software. The analysis results indicate a significant influence of several variables on Performance Accountability. First, Financial Accountability was proven to have a substantial effect on the Internal Control System. Second, the Internal Control System has a significant relationship with Performance Accountability. Third, Financial Accountability also significantly affects Performance Accountability through the mediating role of the Internal Control System in the Manggarai Regency Government.
STRATEGI INVESTASI SUMBER DAYA MANUSIA DALAM MENINGKATKAN PRODUKTIVITAS SEKTOR EKONOMI DI INDONESIA: ANALISIS KUALITATIF DESKRIPTIF BERBASIS STUDI DOKUMENTASI Mersiana Varia Juita
Curve Elasticity: Jurnal Pendidikan Ekonomi Vol 7 No 1 (2026): Curve Elasticity: Jurnal Pendidikan Ekonomi
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jpe.v7i1.4581

Abstract

Penelitian ini bertujuan untuk mendeskripsikan strategi investasi sumber daya manusia (SDM) dan dampaknya terhadap produktivitas sektor ekonomi di Indonesia, serta mengidentifikasi tantangan dan kesenjangan dalam implementasinya. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan analisis data sekunder dari berbagai sumber resmi seperti Badan Pusat Statistik, kementerian terkait, dan lembaga internasional. Hasil penelitian menunjukkan bahwa strategi investasi SDM di Indonesia meliputi pengembangan pendidikan formal, pelatihan vokasi, peningkatan kompetensi digital, dan perbaikan layanan kesehatan. Dampak positif tercermin dari peningkatan Indeks Pembangunan Manusia (IPM), produktivitas tenaga kerja di sektor industri dan jasa, serta daya saing nasional yang lebih baik. Namun, terdapat sejumlah tantangan, antara lain ketimpangan akses antardaerah, ketidaksesuaian kompetensi dengan kebutuhan industri, terbatasnya peran sektor swasta, dan fragmentasi kebijakan. Penelitian ini merekomendasikan peningkatan pemerataan akses, penguatan kemitraan antara pendidikan dan industri, optimalisasi peran sektor swasta, dan integrasi sistem dan tata kelola berbasis data untuk meningkatkan efektivitas investasi SDM di Indonesia. Temuan ini diharapkan dapat menjadi acuan bagi para pembuat kebijakan dalam merancang kebijakan pengembangan SDM yang lebih inklusif dan produktif.
Co-Authors Akhsyim Afandi Aloisius Hama Jaka Sriyana