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All Journal International Journal of Applied Finance and Business Studies Papsel Economic Journal Indonesian Journal of Taxation and Accounting
Caecilia Henny Setya Wati
Universitas Musamus, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
Persepsi Wajib Pajak Terhadap Layanan Coretax: Studi Kasus pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Merauke Mohamad Ilham; Mensy Otelyo Kastanya; Caecilia Henny Setya Wati
Papsel Economic Journal Vol. 3 No. 2 (2026): Maret-Juni
Publisher : Papsel Riset dan Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63185/pej.v3i2.299

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak UMKM terhadap layanan Coretax di Kabupaten Merauke. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Informan dipilih secara purposive, yaitu pelaku UMKM yang memiliki Nomor Pokok Wajib Pajak (NPWP) dan telah menggunakan Coretax dalam memenuhi kewajiban perpajakannya. Data diperoleh melalui wawancara mendalam dan dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Analisis temuan mengacu pada Technology Acceptance Model (TAM) serta Model Keberhasilan Sistem Informasi DeLone dan McLean. Hasil penelitian menunjukkan bahwa sebagian besar pelaku UMKM memiliki persepsi positif terhadap Coretax karena dinilai membantu proses perhitungan, pembayaran, dan pelaporan pajak secara lebih efisien. Meskipun demikian, masih terdapat kendala yang memengaruhi pengalaman pengguna, seperti kesulitan memahami fitur dan istilah perpajakan, gangguan server, lambatnya akses sistem, serta tampilan antarmuka yang kurang nyaman. Temuan penelitian menunjukkan bahwa persepsi wajib pajak terhadap layanan Coretax dipengaruhi oleh manfaat yang dirasakan, kemudahan penggunaan, kualitas sistem, dan kualitas informasi yang tersedia. Oleh karena itu, diperlukan upaya peningkatan kualitas layanan, penyederhanaan antarmuka, serta penyajian informasi yang lebih mudah dipahami guna mendukung keberhasilan implementasi Coretax pada sektor UMKM.
Integration of customary audit and modern audit in marind customary communal financial management: A study in Merauke Regency, South Papua Cici Girik Allo; Caecilia Henny Setya Wati; Ade Sri Ulita Br.Sembiring
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.489

Abstract

This study examines the integration of customary and modern audit practices in communal financial management within the Marind Indigenous community in Merauke Regency, South Papua. Although previous studies have discussed indigenous governance and accountability, limited research has explored customary audit mechanisms and their integration with modern auditing. This study addresses this gap by proposing an integrated audit framework that strengthens accountability while preserving customary values. A qualitative case study approach was employed involving 12 purposively selected informants, comprising four customary leaders, three communal financial managers, and five community members. Data were collected through semi-structured interviews, participant observation, and document analysis, and analysed using thematic analysis supported by open, axial, and selective coding. The findings reveal that customary audits rely on communal deliberation, witness testimony, customary sanctions, and the moral authority of customary leaders rather than documentary evidence. Accountability is maintained through collective participation, oral transparency, and social legitimacy. However, increasing administrative demands and limited financial documentation challenge the sustainability of customary governance. This study proposes an Integrated Customary Modern Audit Framework (ICMAF) that combines customary deliberation, witness-based verification, simple documentation, and formal accountability reporting. The framework contributes to indigenous accountability literature and offers practical guidance for developing culturally appropriate and sustainable communal financial governance.
Co-Authors Ade Sri Ulita Br.Sembiring Andi Matuladda Cici Girik Allo Mensy Otelyo Kastanya Mohamad Ilham Okto Irianto