Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Bulletin of Community Engagement Bulletin of Pedagogical Research Journal of Multidisciplinary Academic Business Studies Indonesian Journal of Taxation and Accounting
Okto Irianto
Universitas Musamus, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Digital Budgeting And Fiscal Transparency In Local Governments: The Mediating Role Of Public Accountability Okto Irianto; Andi Matuladda; Caecilia Henny Setya Wati
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.430

Abstract

Purpose –This study examines the direct and indirect relationships among digital budgeting, leadership commitment, public accountability, and fiscal transparency in local government institutions in Merauke Regency, Indonesia as a developing-region context where empirical research on integrated fiscal transparency mechanisms remains limited. Methods – A quantitative design was employed using a structured questionnaire administered to 105 structural officials across 15 Local Government Agencies (OPD) in Merauke Regency, selected through multi-stage purposive sampling (n = 105; population = 288). Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Common method variance was assessed via Harman's single-factor test (largest factor = 28.4%), and model fit was confirmed (SRMR = 0.067). Findings – Digital budgeting significantly affects public accountability (β = 0.41) and fiscal transparency (β = 0.28), while leadership commitment significantly affects public accountability (β = 0.36) and fiscal transparency (β = 0.25). Public accountability exerts a significant effect on fiscal transparency (β = 0.39) and mediates both antecedent relationships with fiscal transparency (indirect effects: β = 0.16 and β = 0.14, respectively). The model explains 52% of variance in public accountability (R² = 0.52) and 63% in fiscal transparency (R² = 0.63). Research implications – Improving fiscal transparency requires the concurrent development of digital financial systems, strong leadership commitment, and robust accountability mechanisms. Local governments are advised to treat accountability framework strengthening as a priority alongside, rather than subsequent to, digital system investment. Originality – This study advances public sector accounting literature by developing an integrated structural model that simultaneously examines the technological and organizational determinants of fiscal transparency in a developing-region local government context, demonstrating the mediating role of public accountability across both antecedent pathways.
Analysis of Determination of Human Development Index Fenty Y. Manuhuttu; Okto Irianto; Esy D. Lewaherilla; Adi Maulana Rachman; Agustinus Fangohoy; Marthen A.I. Nahumury
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2753

Abstract

This study aims to analyze the influence of the Poverty Level and Government Expenditure in Education on the Human Development Index (HDI) in Papua Province. The data used are secondary data taken from 2013 to 2024. The data were analyzed using quantitative methods and multiple linear regression analysis techniques with the help of the SPSS version 21 application. The results of the study indicate that partially the poverty level does not have a significant effect on the Human Development Index with a calculated t value of 1.532 and a t table value of 2.25462 obtained from the t table formula and a significance value of 0.195. If seen the calculated t value <t table and significance value> 0.05. In the variable of government expenditure partially has a significant effect on the human development index with a calculated t value of 10.455 and a t table value of 2.26462 obtained from the t table formula and a significance value of 0.000. If seen the calculated t value> t table and significance value < 0.05. Meanwhile, simultaneously, the variables of poverty level and government spending in the education sector have an influence on the human development index in Papua Province.
The Effect of Government Expenditure in The Education, Health and Capital Expenditure Sectors on Poverty Adi Maulana Rachman; Ni Luh Putu Nita Yulianti; Okto Irianto; Elly Noer; Romualdus T.P.M.Djanggo; Fenty Y. Manuhutu; Esy Delia Lewaherilla; Agustinus Fangohoy; Marthen A. I. Nauhumury
Bulletin of Pedagogical Research Vol. 5 No. 2 (2025): Bulletin of Pedagogical Research
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bpr.v5i2.2162

Abstract

This study aims to analyze the effect of government spending in the education and health sectors, the labor force participation rate (TPAK), and Gross Regional Domestic Product (GRDP) on poverty in Indonesia during the period 2010–2014. Poverty is a complex socioeconomic problem arising from individuals’ inability to meet basic needs, which in turn limits access to essential services such as education and health. In this study, poverty is treated as the dependent variable, while government expenditure on education and health, TPAK, and GRDP serve as the independent variables. The contribution of this study lies in providing empirical evidence on the relative importance of social sector spending and economic factors in reducing poverty at the regional level in Indonesia. The findings are expected to enrich the existing literature on poverty alleviation and serve as a reference for policymakers in designing more effective and targeted poverty reduction strategies
Storybook validation: Essential practices for student's financial literacy Okto Irianto; Susanto Susanto; Henie Poerwandar Asmaningrum; Adi Maulana Rachman; Jarot Budiasto; Habib Sokheh
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i2.3398

Abstract

Purpose: To develop and validate a financial literacy storybook for Junior High School students using the 4D (Define, Design, Develop, Disseminate) method. Research Methodology: This study employs a development research approach, specifically utilizing the 4D (Define, Design, Develop, Disseminate) method to create and validate a financial literacy storybook for Junior High School students. Results: High feasibility scores from both material (72 points) and media (77 points) experts validated the storybook's content accuracy, relevance, and overall design quality. These results suggest that the approach of using digital storytelling, specifically through Storyjumper, can effectively bridge the gap between abstract financial concepts and relatable age-appropriate narratives for adolescents. Conclusions: The validated storybook enhances students’ financial literacy by combining pedagogical accuracy with engaging design, and digital storytelling innovatively boosts understanding and interest in financial education. Limitations: First, the validation process relied primarily on expert opinions, which, although valuable, may not fully capture the perspectives of the target audience, Junior High School students. The study did not include a pilot test with actual students, which could provide insights into the storybook's real-world effectiveness and engagement levels. Additionally, the research is limited to a specific geographical and cultural context, potentially affecting the generalizability of the findings to other regions or educational systems. Contribution: This research contributes a validated financial literacy storybook for Junior High School students, advancing educational tools in this crucial field and demonstrating the 4D method's effectiveness in educational material development.
Co-Authors Adi Maulana Rachman Agustinus Fangohoy Andi Matuladda Caecilia Henny Setya Wati Elly Noer Esy D. Lewaherilla Esy Delia Lewaherilla Fenty Y. Manuhuttu Fenty Y. Manuhutu Habib Sokheh Henie Poerwandar Asmaningrum Jarot Budiasto Marthen A. I. Nauhumury Marthen A.I. Nahumury Ni Luh Putu Nita Yulianti Romualdus T.P.M.Djanggo Susanto Susanto