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Libu Lamawitak, Paulus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KUALITAS PENGAWASAN INTERNAL DAN PEMAHAMAN AUDIT INTERNAL TERHADAP AKUNTABILITAS KEUANGAN (Studi Kasus KSP Kopdit Pintu Air) Petrus Satu, Emanuel; Pati Sanga, Konstantinus; Libu Lamawitak, Paulus
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1076

Abstract

This study aimed to examine the effect of internal supervision quality and internal audit understanding on financial accountability (a case study of KSP Kopdit Pintu Air). A quantitative rescarch method with an associative approach was employed, involving 50 employees of KSP Kopdit Pintu Air as respondents. Data were collected through questionnaires and analyzed using validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The findings revealed that (1) internal supervision quality had a positive but insignificant effect on financial accountability, (2) internal audi understanding had a positive but insignificant effect on financial accountability, and (3) internal supervision quality and internal audit understanding jointly had no significant effect on financial accountability. The Adjusted R³ value of 0.010 indicated that the independent variables explained only 1% of the variance in financial accountability, while the remaining 99% was influenced by other factors outside the scope of this research model.
DAMPAK PENERAPAN KEBIJAKAN RESCHEDULING DALAM PENYELESAIAN KREDIT BERMASALAH PADA KSP KOPDIT PINTU AIR CABANG UTAMA ROTAT Lengari, Flaviano; Nona Dince, Maria; Libu Lamawitak, Paulus
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to examine how business capital, labor, and selling price affect the income of ikat weaving enterprises, using a case study of weaving entrepreneurs in Nangalimang, Alok Sub-district, Sikka Regency. This research investigated causal linkages using a quantitative technique with an associative design. The population consisted of ikat weaving entrepreneurs in Nangalimang, and a sample of 40 respondents was chosen for data collection. The primary instrument was a questionnaire, and the responses were analysed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The results indicated that enterprise income was significantly positively impacted by business capital, whereas labor and selling price did not exhibit any significant influence. However, when considered concurrently, firm capital, labor, and selling price had a major impact on income levels.
Co-Authors Lengari, Flaviano Nona Dince, Maria Pati Sanga, Konstantinus Petrus Satu, Emanuel