Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja, penghargaan finansial, personalitas dan biaya pendidikan terhadap minat mahasiswa untuk berkarier sebagai akuntan pada mahasiswa program studi akuntansi Strata 1 (S1) di Kota Kupang. Penelitian sebelumnya menemukan bahwa lingkungan kerja, penghargaan finansial dan personalitas berpengaruh terhadap minat mahasiswa berkarier sebagai akuntan. Namun, ditemukan hasil yang tidak konsisten pada beberapa hasil penelitian lainnya yang menunjukkan hasil sebaliknya. Penelitian ini menggunakan pendekatan kuantitatif dengan mendistribusikan kuesioner menggunakan google form. Sampel pada penelitian ini sebanyak 100 responden. Analisis data yang digunakan yakni uji validitas, uji reabilitas, uji regresi linear berganda dan uji hipotesis dengan menggunakan aplikasi IBM SPSS 26. Hasil penelitian ini membuktikan bahwa variabel lingkungan kerja, penghargaan finansial dan biaya pendidikan berpengaruh secara parsial terhadap minat mahasiswa menjadi akuntan, sedangkan variabel personalitas tidak berpengaruh secara parsial terhadap minat mahasiswa menjadi akuntan. Temuan lain menunjukkan bahwa variabel lingkungan kerja, penghargaan finansial, personalitas dan biaya pendidikan secara simultan berpengaruh terhadap minat mahasiswa menjadi akuntan dengan nilai koefisien determinansi 38,3%.

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.
 
 

This research aims to determine and analyze the implementation of an internal control system based on COSO (Committee of Sponsoring Organizations of the Treadway Commission) theory, including the control environment, risk interpretation, control activities, information and communication, and optimized monitoring in reducing the rate of returns of Disbursement Orders Funds (SP2D) at the Kupang State Treasury Services Office (KPPN). The type of research carried out was descriptive analysis. The data sources in this research are primary data and secondary data. Primary data is used to obtain information that is directly relevant to the object of study from original sources, so that the data is more accurate and specific. Secondary data is used to support and compare research results through journals, books or other references. There were three informants in this study. The data analysis technique used is the theory of Milles and Huberman. The results of this research indicate that the implementation of the internal control system at KPPN Kupang is not fully in accordance with the indicators outlined in COSO. KPPN Kupang does not have a Board of Commissioners and an Audit Committee and there are weaknesses in the information system used, namely there is no system validation that compares account data in the SAKTI application and banking data.