Article Per Year (5 Year)
p-Index From 2021 - 2026
0.835
P-Index
This Author published in this journals
All Journal Multidisciplinary Indonesian Center Journal
Rita J D Atawarman
Unknown Affiliation
Religion Humanities Earth & Planetary Sciences Education Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
THE EFFECT OF BUDGETARY DECENTRALIZATION (DECENTRALIZATION CUTS) AND THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM ON THE QUALITY OF ACCOUNTABILITY OF THE COOPERATIVE SERVICE'S FINANCIAL REPORTS Rita J D Atawarman; Natalie Jessica Rubak; Natalia H.Tatuhey; Erika Kili-Kili
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1928

Abstract

AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
ANALYSIS OF THE INFLUENCE OF ATTITUDE AND BEHAVIORAL CONTROL ON THE FINANCIAL PERFORMANCE OF MSMES IN NUSANIWE DISTRICT Rita J D Atawarman; Theovilia L Bernadus; Rifki Kurniawan; Arleston Pelupessy
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1951

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior. Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation
COMMUNITY EMPOWERMENT THROUGH ACCOUNTING EDUCATION TO IMPROVE FINANCIAL MANAGEMENT SKILLS Rita J D Atawarman; Sheilla Tijahahu; Christi Salamba; Styven Talahatu; Suwek Seftiani
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1952

Abstract

Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector. The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior. The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt. In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.
THE INFLUENCE OF ACCOUNTING PRINCIPLES ON THE TENDENCY OF FINANCIAL REPORT MANIPULATION: A BEHAVIORAL THEORY PERSPECTIVE Rita J D Atawarman; Helita Resley; Vannia F Siahaya; Anita Ipa
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1955

Abstract

Financial statement manipulation persists despite the application of accounting principles. This study aims to analyze the influence of accounting principles on the tendency of financial statement manipulation from a behavioral theory perspective. A Systematic Literature Review was conducted on 30 national and international articles published between 2014 and 2024. The results indicate that flexibility in accounting standards and subjective judgment increase the likelihood of earnings management, which is influenced by performance pressure and incentive systems. This study emphasizes the importance of consistent accounting principles and behavioral control in reducing financial statement manipulation.
THE INFLUENCE OF LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON REMOTE WORK ADAPTATION READINESS WITH THE MEDIATION ROLE OF INDIVIDUAL DIGITAL READINESS Rita J D Atawarman; Siti Sholeha hasan; Rivaldo Lyonel Papilaya
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1956

Abstract

The development of digital technology and changes in the global work environment, particularly post-pandemic, have encouraged organizations to adopt remote and hybrid work systems. The successful implementation of these work systems is determined not only by technological readiness but also by organizational and individual factors. This study aims to analyze the influence of transformational leadership style and organizational culture on readiness to adapt to remote work, and to examine the mediating role of individual digital readiness in this relationship. This study uses a quantitative approach with an explanatory method. Data were collected through a Likert-scale-based questionnaire distributed online to employees working in remote or hybrid work systems using a purposive sampling technique. Data analysis was performed using the Statistical Package for the Social Sciences (SPSS) and PROCESS macro to test the direct relationship and mediation effects between variables. The results of this study are expected to provide theoretical contributions to the development of literature related to leadership, organizational culture, and individual digital readiness, as well as provide practical implications for organizations in designing leadership strategies, strengthening organizational culture, and developing digital competencies to improve readiness to adapt to remote work effectively and sustainably.
Co-Authors Anita Ipa Arleston Pelupessy Christi Salamba Erika Kili-Kili Helita Resley Natalia H.Tatuhey Natalie Jessica Rubak Rifki Kurniawan Rivaldo Lyonel Papilaya Sheilla Tijahahu Siti Sholeha hasan Styven Talahatu Suwek Seftiani Theovilia L Bernadus Vannia F Siahaya