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All Journal Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Seman, Hilarius
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Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Determinasi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manggarai Barat Seman, Hilarius; Afrino, Yonas; Yuliani, Priska; Wahyudi, Agus
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 5 No 2 (2025): Vol 5 No. 2 (2025) - Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - Oktober
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v5i2.10180

Abstract

This study aims to examine the effect of the implementation of a regional financial accounting system, human resource competency, information technology utilization, and internal control on the quality of financial reports. This study is a quantitative study with an associative approach. The population in this study were all employees in the finance or accounting department of the Regional Apparatus Organization in West Manggarai Regency. The sampling technique in this study was saturated sampling, namely the entire population was sampled with a total of 60 respondents. The data collection technique used questionnaires to all respondents. Data analysis used multiple linear regression analysis. The results of the study partially showed that human resource competency and internal control had a positive effect on the quality of financial reports in the Regional Government of West Manggarai Regency. Meanwhile, the regional financial accounting system and information technology did not affect the quality of financial reports in the Regional Government of West Manggarai Regency. Simultaneously, the variables of the implementation of a regional financial accounting information system, human resource competency, information technology utilization, and internal control had a positive effect on the quality of financial reports in the Regional Government of West Manggarai Regency. The results of the determination test indicate that the quality of financial reports can be explained by the variables of the implementation of the regional financial accounting system, human resource competence, utilization of information technology, and internal control as much as 68.2%, while the remaining 31.8% is influenced by explained by other variables not included in this study. The implication of the research results is the need for an evaluation of the implementation of the regional financial accounting system currently used. The use of the system needs to be optimized comprehensively to ensure good integration between work units.
Analisis Minat Masyarakat Manggarai Barat berinvestasi di Pasar Modal Deliman, Ludgardis; Seman, Hilarius; Janur, Yulianus
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.379

Abstract

Pasar modal memiliki peran strategis dalam mendukung pertumbuhan ekonomi melalui penyediaan sarana investasi dan pembiayaan jangka panjang. Namun, partisipasi masyarakat daerah dalam investasi pasar modal masih relatif rendah, termasuk di Kabupaten Manggarai Barat. Penelitian ini bertujuan untuk menganalisis minat masyarakat Manggarai Barat dalam berinvestasi di pasar modal serta mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 85 responden masyarakat Kabupaten Manggarai Barat. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan, akses informasi, dan persepsi risiko berpengaruh positif dan signifikan terhadap minat masyarakat dalam berinvestasi di pasar modal. Temuan ini mengindikasikan bahwa peningkatan pemahaman keuangan, kemudahan memperoleh informasi, serta kemampuan masyarakat dalam mengelola risiko investasi secara rasional dapat mendorong minat investasi pasar modal. Penelitian ini memberikan implikasi bahwa penguatan program literasi keuangan dan edukasi pasar modal yang berkelanjutan menjadi solusi penting dalam meningkatkan partisipasi masyarakat daerah terhadap investasi pasar modal. Kata Kunci: Minat investasi, pasar modal, literasi keuangan, persepsi risiko, akses informasi
Co-Authors Afrino, Yonas Agus Wahyudi Ludgardis Deliman Yuliani, Priska Yulianus Janur