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All Journal Journal of Entrepreneur, Business and Management
Malissa, Mika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALYSIS OF INTERNAL CONTROL OVER FINANCIAL REPORTING (PIPK) IN THE INSPECTORATE OF CENTRAL PAPUA PROVINCE Muslimin, Muslimin; Baharuddin, Baharuddin; Malissa, Mika
Journal of Entrepreneur, Business and Management Vol 3, No 1 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i1.160

Abstract

This study analyzes the effectiveness of Internal Control over Financial Reporting (PIPK) in the Inspectorate of Central Papua Province. Using a qualitative approach, this study collected data through observation, interviews with 15 Inspectorate employees, and documentation. The results of the study indicate that employee capacity in implementing PIPK is influenced by system understanding, training needs, work experience, and certification in accounting and finance. The main inhibiting factors in internal control include lack of training, high employee turnover, lack of awareness of the importance of internal control, and technological limitations. To improve the accuracy and transparency of financial reporting, the Inspectorate implements various strategies, such as attending training and workshops, conducting periodic reviews, using accounting software, and involving third parties in independent audits. This study recommends increasing employee capacity through continuous training and optimizing the use of technology to strengthen the internal control system in the public sector.
IMPLEMENTATION OF FINANCIAL INFORMATION SYSTEMS IN IMPROVING TRANSPARENCY AND ACCOUNTABILITY IN THE MANPOWER, TRANSMIGRATION, ENERGY AND MINERAL RESOURCES SERVICE OF CENTRAL PAPUA PROVINCE Ruatakurei, Marthina Martha; Sabandar, Sita Yubelina; Malissa, Mika
Journal of Entrepreneur, Business and Management Vol 3, No 1 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i1.162

Abstract

This study aims to analyze the implementation of the Financial Information System (FIS) in improving transparency and accountability at the Office of Manpower, Transmigration, Energy, and Mineral Resources of Central Papua Province. Using a qualitative approach, data were collected through observations, interviews with ten employees, and documentation analysis. The research findings indicate that the adoption of FIS involves several key aspects, including integrated financial software, database management systems, employee training, standardized operating procedures, system integration, financial performance dashboards, stakeholder access, and periodic evaluations. Transparency enhancement efforts include regular financial report publication, open forums, online access to budget realization, financial information applications, third-party audits, and workshops on budget transparency. Furthermore, accountability improvement measures encompass performance indicators, accurate reporting systems, employee training, complaint handling teams, clear accountability reports, public evaluations, and financial system integration with annual audits. The study concludes that the implementation of FIS significantly enhances financial transparency and accountability, ensuring effective budget management and strengthening public trust in government financial administration.
ANALYSIS OF THE INFLUENCE OF EMPLOYEE PERFORMANCE AND WORK PROGRAM PREPARATION ON THE QUALITY OF FINANCIAL PERFORMANCE Erari, Klemens Simson Thomas; Sabandar, Sita Yubelina; Malissa, Mika
Journal of Entrepreneur, Business and Management Vol 3, No 1 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i1.164

Abstract

This study examines the impact of employee performance and work program planning on financial performance quality at BAPPEDA Kabupaten Nabire. Employing a quantitative approach, the research utilizes primary and secondary data from 43 employees. Data collection methods include observation, interviews, and documentation, while data analysis is conducted using Multiple Linear Regression with SPSS Version 22. The findings indicate that employee performance positively and significantly influences financial performance quality, with key factors including work quality, work quantity, responsibility, teamwork, and initiative. However, work program planning does not directly impact financial performance, suggesting that while structured programs exist, their effectiveness in enhancing financial outcomes remains uncertain. Nevertheless, employee performance and work program planning jointly exert a significant influence on financial performance quality. Effective management of these factors can optimize financial and developmental goals, ultimately benefiting the community in Nabire District.
Co-Authors Baharuddin Baharuddin Erari, Klemens Simson Thomas Muslimin Muslimin Ruatakurei, Marthina Martha Sita Yubelina Sabandar