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PARTISIPASI MASYARAKAT MEMODERASI HUBUNGAN TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN DANA DESA DAN PEMBANGUNAN INFRASTRUKTUR Rohmah, Siti; Robert, Martinus; P. Pardede, Pantas; Yunan, Nadiya; Siang, Diana; Humairah, Rika
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.578

Abstract

This research aims to test how much influence Transparency and Accountability have on Village Fund Management moderated by Community Participation. The method in this research is to use quantitative methods and saturated sampling methods as a method for selecting a sample of 130 respondents. The data collection technique uses a questionnaire which is measured using a Likert scale. The data analysis technique used is Multiple Linear Regression Analysis using the SPSS program. The research results show that Transparency and Accountability have a positive and significant effect on Village Fund Management. Thus, Community Participation - Transparency has a significant effect on Fund Management, while Accountability is not influenced, meaning that Community Participation cannot moderate the influence of accountability on fund management. Apart from that, village fund management has a significant effect on infrastructure development.
DETERMINAN DETEKSI KECURANGAN LAPORAN KEUANGAN Rohmah, Siti; Setawati, Erni; P. Pardede, Pantas; Rahman, Mutiara
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.440

Abstract

According to CNBC Indonesia 2023, financial reports include information on a company's financial situation as well as the growing development of the capital market. A number of manufacturing enterprises operating in the consumer goods industry sector, such as PT Kimia Farma Tbk (KAEF), PT. Indofarma Tbk (INAF), and PT Tiga Pilar Sejahtera Food Tbk (AISA), are involved in financial report fraud. We aim to investigate the effects of financial stability, financial targets, external pressure, and supervisory ineffectiveness—a perspective in fraud theory that has three conditions—on the quantitative methods—that is, methods that use numerical research data—used to detect financial statement fraud. This research is a manufacturing business registered on that is part of the consumer products industrial category. According to the study's findings, financial stability alone has a limited impact on the identification of financial statement fraud, whereas external pressure, financial targets, supervisory inefficiency, and financial stability all have no influence on the detection of financial report fraud.