cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novi Swandari Budiarso
Contact Email
pembina@ywnr.org
Phone
+6281340072279
Journal Mail Official
contrarian.fabr@gmail.com
Editorial Address
Jl. Pulau Kalimantan no. 28, Kleak, Kec. Malalayang, Manado, Sulawesi Utara, 95115 Indonesia
Location
Kota manado,
Sulawesi utara
INDONESIA
The Contrarian: Finance, Accounting, and Business Research
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29639743     EISSN : 2986190X     DOI : https://doi.org/10.58784/cfabr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The Contrarian: Finance, Accounting, and Business Research (CFABR) is written in English and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
 1   2   3   4   5 
The influence of financial literacy and the ability to prepare financial reports on the financial performance of micro, small and medium enterprises (UMKM) in Matani II District, Tomohon City Hutabarat, Yeni Rosalina; Tangkau, Jaqueline E.M; Tala, Olifia Yodiawati
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.256

Abstract

The purpose of this study was to find out how the influence of Financial Literacy and the Ability to Prepare Financial Statements on the Financial Performance of Micro, Small and Medium Enterprises (UMKM) in Matani II District, Tomohon City. This type of research is a quantitative method by processing primary data. The type of sample in this study is purposive sampling. The population and sample in this study are 37. The analysis in this study is multiple linear regression The results of the study show that Financial Literacy does not have a positive and significant effect on the Financial Performance of Micro, Small and Medium Enterprises (UMKM), while the Ability to Prepare Financial Statements has a positive and significant effect on the Financial Performance of Micro, Small and Medium Enterprises (UMKM) in Matani II Village, Tomohon City.
The influence of audit fees and audit tenure on audit quality with financial distress as a moderating variable (A case study on Property and Real Estate Companies in 2018-2022) Poluan, Lungchin; Sondakh, Jullie; Korompis, Claudia W. M.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.252

Abstract

Audit quality is a crucial aspect that determines the reliability of financial statements and influences the economic decisions of stakeholders, where good audit practices can enhance transparency and trust in financial reports. In Indonesia's property and real estate sector, which involves complex transactions and high investment values, audit quality is essential to ensure the accuracy of financial statements and mitigate the risks of market fluctuations and regulatory changes that impact investment and funding decisions. The purpose of this study is to examine how audit fees and audit tenure affect audit quality and how financial distress moderates the relationship between independent and dependent variables. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling method used is simple random sampling, resulting in a sample of 50 companies. This study employs binary logistic regression analysis using SPSS version 29. The tests conducted include the overall model fit test, clarification matrix test, and hypothesis testing. The results show that audit fees do not significantly affect audit quality, audit tenure does not significantly affect audit quality, financial distress significantly moderates the relationship between audit fees and audit quality, and financial distress does not significantly moderate the relationship between audit tenure and audit quality.
Analysis of transparency and accountability in financial management (Case study at Don Bosco Foundation Manado) Napan, Lambertus; Morasa, Jenny; Gamaliel, Hendrik
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.251

Abstract

The purpose of this study is to examine the implementation of financial management transparency and accountability at the Don Bosco Foundation in Manado. This research uses a descriptive quantitative method, along with a qualitative approach to understand the perspectives and experiences of individuals or groups. The research instruments include questionnaires and interviews with ten informants. Data analysis involves both descriptive quantitative analysis and qualitative analysis using triangulation of interview data. The findings show that financial management transparency at the Don Bosco Foundation is rated as medium, meaning the foundation generally practices good transparency in policy-making for managing the educational institution. Financial management accountability is rated as high, indicating that the foundation's accountability practices are very strong. This demonstrates that the foundation is highly accountable in managing the public entity, earning trust from the community now and in the future. Overall, financial management at the Don Bosco Foundation is rated as high, showing that it is well-aligned with the Work Plan and Budget, and is properly managed and accounted for.
Implementation of internal control and utilization of accounting information systems on the financial quality of PT. Misool Eco Resort (Case study in South Misol Islands, Raja Ampat Regency) Wermasubun, Ruth Octaviani P.; Kalangi, Linjte; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.230

Abstract

This study examines the implementation of internal control and the use of accounting information systems on the financial reporting quality of PT. Misool Eco Resort. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis. Key informants included the administrative director, operational manager, financial manager, accounting supervisor, and controller. The findings indicate that the internal control system is inadequate, with suboptimal results across the eight components of the control environment. Weaknesses include insufficient enforcement of integrity and ethical values, unclear delegation of authority and responsibility, and an ineffective controller role in ensuring compliance and goal achievement. The accounting information system, utilizing the Mekari Jurnal application, performs well in terms of speed, usability, and information quality. However, issues such as data synchronization between branches and headquarters remain. Although the accounting system contributes positively to financial reporting, weaknesses in internal control compromise the reliability and accuracy of financial statements. The study recommends enhancing internal control through improved communication of ethical standards, employee competency development, organizational restructuring, and strengthening the controller’s role. Greater integration between internal control and the accounting system is essential to ensure the production of high-quality financial reports in compliance with financial accounting standards.
Analysis of the implementation and implications of the regional government information system (SIPD) in regional financial management (Study in North Sulawesi Province) Nangoy, Nikita Angelita Maria; Tinangon, Jantje J.; Warongan, Jessy D. L
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.253

Abstract

SIPD or Local Government Information System is an information system used in the North Sulawesi Provincial government as a regional development planning system, regional financial system, and local government system, including a local government guidance and supervision system. This study aims to determine the Implementation and Implications of SIPD in Regional Financial Management faced in relation to Permendagri 77 of 2020. The research method used is descriptive qualitative research using a case study approach. Based on the results of research conducted at BKAD North Sulawesi Province, Disdukcapilkb North Sulawesi Province and KIPS North Sulawesi Province, it has not been fully implemented optimally in accordance with Permendagri Number 77 of 2020. The results of this study are first, the implementation of expenditure in terms of payment for goods and services using the UP, GU and TU mechanisms is currently carried out by the Expenditure Treasurer /Assistant Expenditure Treasurer. Second, it is known that in one NPD there is only one provider of goods and services. Third, there are obstacles in the form of SIPD servers that often have problems with the network. Furthermore, the implications of SIPD in Regional Financial Management in North Sulawesi Province are influenced by applicable regulations, as well as facilitating human resources, reducing the use of paper (paperless) and helping to decide on policies that are fast and precise in decision making.
Analysis gender-responsive budget implementation (Study of the 2019-2023 regional budget of North Sulawesi Province) Sondakh, Lidya Rilly Eveline; Engka, Daisy S. M.; Walewangko, Een Novritha
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.258

Abstract

Gender-responsive budgeting is an approach that integrates gender equality and equity objectives into public budgeting processes. This approach encourages local governments to apply a gender perspective in identifying processes, resource allocations, and institutional mechanisms. This study aims to explore the implementation of gender-responsive budgeting in North Sulawesi Province during the 2019–2023 fiscal years. A descriptive qualitative method was employed, utilizing secondary data sources such as policy documents and government reports. The findings reveal that a regional regulation mandating gender-responsive budgeting has been issued to all Local Government Agencies (SKPD) under the North Sulawesi Provincial Government. Several programs aimed at promoting gender equality have been implemented; however, certain budget allocations remain limited and do not fully reflect the principles of gender-responsive budgeting, particularly in terms of commitment to gender transformation as part of regional fiscal innovation. These findings highlight the need for strengthened political commitment and more consistent integration of gender perspectives in regional budgeting practices.
The influence of regional original revenue, general allocation fund, and special allocation fund on gross regional domestic product through capital expenditure in North Sulawesi Province for the 2011–2022 period Lalimbat, Sepriani; Kumenaung, Anderson Guntur; Rorong, Ita Pingkan F.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.260

Abstract

The amendment of Law Number 22 of 1999 to Law Number 32 of 2004 represents a policy initiative by the central government to grant broader autonomy to local governments, allowing them to manage their own administrative and financial affairs with minimal intervention. In this context, local governments also gain wider authority to utilize financial resources in accordance with regional needs and the aspirations of the local population. This study aims to examine the influence of Regional Original Revenue, the General Allocation Fund, and the Special Allocation Fund on Gross Regional Domestic Product, with Capital Expenditure serving as an intervening variable in the Provincial Government of North Sulawesi. The research utilizes secondary data obtained from the Regional Revenue and Expenditure Budget Realization Reports of North Sulawesi Province and the Central Bureau of Statistics for the period 2011–2022. The relationships among variables are analyzed using multiple linear regression and path analysis. The results show that Regional Original Revenue and the General Allocation Fund have a significant positive effect on Capital Expenditure, while the Special Allocation Fund has no significant effect. Regional Original Revenue also has a significant positive effect on Gross Regional Domestic Product. In contrast, the General Allocation Fund and the Special Allocation Fund have no significant effect on Gross Regional Domestic Product. Meanwhile, Capital Expenditure has a significant positive effect on Gross Regional Domestic Product.
Preventing fraud in village financial management: the role of competence, systems, and anti-fraud awareness Mega, Katryn Natania; Tinangon, Jantje J.; Walandouw, Stanley Kho
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.319

Abstract

Fraud is an illegal act in the form of deception, concealment, or violation of trust committed by a person or organization with the aim of obtaining money, property, services, or to protect personal or business interests. Prevention of fraud needs to be done so that the organization, in this case the village government, does not suffer losses. The purpose of this study is to examine and analyze the influence of the competence of village apparatus and the village financial system on fraud prevention, as well as to examine and analyze whether anti-fraud awareness can moderate the influence of the competence of village apparatus and the village financial system on fraud prevention. This research was conducted in villages in East Bolaang Mongondow Regency, with all village heads and finance heads as respondents. The data analysis process to determine the results for outer model testing, inner model testing, and hypothesis testing. The results of this study are that the village apparatus competence and the village financial system have a significant positive effect on fraud prevention. This means that the higher the competence of village apparatus and the better the implementation of the village financial system application, the greater the prevention of fraud. The next result is that anti-fraud awareness strengthens the influence of village apparatus competence on fraud prevention. However, anti-fraud awareness weakens the influence of the village financial system on fraud prevention.
The Influence of Achievement Needs and Employee Competencies on Career Achievement Wibisono, Galih; Hanif Mauludin
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.330

Abstract

This study examines the influence of achievement needs on career achievement and investigates the mediating role of employee competence among staff members of the Class I Correctional Institution in Malang. Employing an explanatory quantitative design, data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The findings reveal that the need for achievement has a positive and significant effect on both employee competence and career achievement. Furthermore, employee competence exerts a significant positive influence on career achievement and mediates the relationship between achievement needs and career outcomes. These results indicate that employees’ intrinsic drive to excel not only enhances their career achievement directly but also indirectly through competence improvement. Theoretically, this study contributes to the extension of McClelland’s Achievement Motivation Theory by demonstrating its applicability in a high-stress, bureaucratic public organization such as a correctional institution. Practically, the findings highlight the importance of developing programs that simultaneously foster achievement motivation and enhance competencies through training, recognition, and structured career pathways. Strengthening these aspects can improve both individual career advancement and organizational performance within correctional settings.

Page 5 of 5 | Total Record : 49

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2025) Vol. 4 No. 1 (2025) Vol. 3 No. 2 (2024) Vol. 3 No. 1 (2024) Vol. 2 No. 2 (2023) Vol. 2 No. 1 (2023) Vol. 1 No. 2 (2022) Vol. 1 No. 1 (2022)