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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JES (Jurnal Ekonomi STIEP) International Journal of Management Science and Information Technology (IJMSIT) Balance : Jurnal Akuntansi dan Manajemen PERADABAN JOURNAL of ECONOMIC and BUSINESS Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Indonesian Journal of Taxation and Accounting
Mohamad Abdul Radjak Masjhur
Akuntansi. Universitas Gorontalo
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Dana Alokasi Umum dan Dana Otonomi Khusus terhadap Belanja Modal Kabupaten Nduga Ance Marjun; saprudin Saprudin; Novaliastuti Masiaga; Mohamad Abdul Radjak Masjhur; Olfin Ishak; Lianti Polapa
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.686

Abstract

This study aims to determine and analyze the simultaneous and partial effects of the General Allocation Fund (DAU) and the Special Autonomy Fund (DOK) on Capital Expenditure in the Nduga Regency Government, Highland Papua Province. The background of this research is based on the phenomenon of obstacles in achieving economic growth in Nduga Regency, both in terms of revenue and expenditure realization, despite being granted broad autonomy and transfer fund support from the central government. The research method used is quantitative with multiple linear regression analysis using budgetary data over a 10-year period. The results indicate that, simultaneously, DAU and DOK have a significant influence on Capital Expenditure with an F-value of 9.493 and a significance level of 0.000. These variables are able to explain 33.9% of the variation in Capital Expenditure. Partially, DAU is proven to have a positive and significant effect on Capital Expenditure. Conversely, DOK does not have a significant effect on Capital Expenditure in Nduga Regency. This is presumably because DOK is primarily allocated to social programs, basic services, and specific financing that are not always directly reflected in physical capital expenditure, as well as constraints in budget planning and absorption within the special autonomy region
Functional Oversight Reform as a Strategic Instrument for Effective Regional Financial Governance Saprudin Saprudin; Mohamad Abdul Radjak Masjhur
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i2.5607

Abstract

This study examines functional oversight reform as a strategic instrument to strengthen regional financial governance in Bone Bolango Regency, Gorontalo Province. The research is motivated by weak internal control systems and limited inspectorate capacity, which often trigger irregularities in financial management. Employing a descriptive qualitative approach with a case study design, data were gathered through in-depth interviews with key informants the Inspector of Bone Bolango Regency, three auditors, and two supporting staff supported by observations and document analysis. The analysis identifies five core themes. First, functional oversight reform through the Government Internal Control System SPIP, shifting supervision from reactive to preventive. Second, financial governance strategies emphasizing risk-based auditing and the creation of task forces within OPD. Third, the use of information technology to enhance transparency, efficiency, and real time risk mapping, though constrained by infrastructure and human resources. Fourth, the role of organizational culture, especially integrity, professionalism, and participatory leadership, in sustaining effective oversight. Fifth, community involvement via the whistleblowing system and the WASKITA Clinic, which strengthens accountability despite low participation. The study contributes theoretically by emphasizing the interplay of structural, cultural, and technological factors in determining the effectiveness of public sector oversight. From a policy standpoint, it highlights the need for stronger governmental commitment to empower inspectorates as internal supervisory bodies (APIP), enhance digital infrastructure, improve human resource competence, and expand public literacy on financial monitoring. These policy implications aim to build a more adaptive, accountable, and transparent financial oversight system that supports sustainable regional governance.
The Effect of Human Resources, Internal Control Systems, and Information Technology on Local Government Financial Statement Consolidation Saprudin; Febian Junaid; Mohamad Abdul Radjak Masjhur; Julie Abdullah; Nikma Bilondatu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5313

Abstract

This study is based on the importance of accurate, transparent, and timely consolidated financial reporting in local governments in accordance with public sector accounting regulations in Indonesia, which still face challenges related to human resource competence, internal control systems, and information technology utilization. The objective of this research is to analyze the influence of human resources, internal control systems, and information technology on local government financial statement consolidation, both partially and simultaneously. A quantitative explanatory design was employed using questionnaire data collected from financial management officials, which were analyzed using multiple linear regression. The findings indicate that all three variables have a positive and significant effect on financial statement consolidation, with the internal control system emerging as the most dominant factor, while simultaneously the three variables also show a significant joint influence on the dependent variable. The study concludes that the effectiveness of financial consolidation strongly depends on the integration of competent human resources, strong internal control mechanisms, and effective information technology utilization. The implication of this study is that local governments need to enhance human resource competencies, strengthen internal control systems, and optimize information technology usage to improve the quality of consolidated financial reporting.
Pengaruh Rasio Kemandirian Keuangan Terhadap Likuiditas dan Solvabilitas Pada Rumah Sakit Aloe Saboe Ronal Idrus; Julie Abdullah; Onong Junus; Saprudin Saprudin; Mohamad Abdul Radjak Masjhur; Mega Nurannisa Hippy
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2511

Abstract

This study aims to analyze the effect of the financial independence ratio on liquidity and solvency at Aloe Saboe Hospital (RSAS) in Gorontalo City. As an institution implementing the Regional Public Service Agency Financial Management Pattern (PPK-BLUD), RSAS is required to improve financial performance and independence to provide top-notch public services without heavily relying on government funds. The research method used is a quantitative approach with secondary data analysis in the form of quarterly financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, and hypothesis testing (t-test) using SPSS software. The results show that the independence ratio has a positive and significant effect on liquidity. This indicates that the higher the hospital's ability to generate independent revenue, The stronger the capacity to meet short-term obligations and routine operational costs, the better. Besides that, financial independence also positively affects solvency. These findings show that improving financial independence strengthens the hospital’s ability to cover all its obligations through its assets. In conclusion, financial independence is a crucial factor that determines the financial health of RSAS. Management is advised to keep optimizing BLUD’s own revenue to maintain liquidity and solvency stability for the continued delivery of healthcare services to the community.
Penerapan Akuntansi Sektor Publik, Transparansi Laporan Keuangan, dan Kepatuhan Regulasi dalam Mendorong Akuntabilitas Kinerja Pemerintah Ammaiya Usman; Julie Abdullah; Saprudin Saprudin; Mohamad Abdul Radjak Masjhur; Nikma Bilondatu
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.810

Abstract

This study examines the impact of public sector accounting implementation, financial reporting transparency, and regulatory compliance on the performance accountability of local government agencies in Gorontalo City. Using a quantitative survey method, data were gathered through questionnaires administered to financial officials across various local government units. The results demonstrate that while financial reporting transparency significantly and positively affects performance accountability, public sector accounting implementation and regulatory compliance do not show a significant influence. These findings suggest that existing accounting systems and regulations are often treated as mere administrative formalities rather than being effectively internalized to drive substantive accountability. Theoretically, this research highlights the gap between systemic design and practical execution in public sector management. Practically, it implies an urgent need for local governments to transcend symbolic compliance by strengthening transparency mechanisms through accessible, user-friendly financial disclosures. Furthermore, enhancing human capital through performance-based training and intensifying internal oversight are critical to ensuring that accounting practices and regulations tangibly improve public service quality and communal trust. Penelitian ini menganalisis pengaruh implementasi akuntansi sektor publik, transparansi laporan keuangan, dan kepatuhan regulasi terhadap akuntabilitas kinerja instansi pemerintah di Kota Gorontalo. Dengan menggunakan metode survei kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada pejabat pengelola keuangan di berbagai unit kerja perangkat daerah. Hasil penelitian menunjukkan bahwa meskipun transparansi laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja, implementasi akuntansi sektor publik dan kepatuhan regulasi tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa sistem akuntansi dan regulasi yang ada sering kali dianggap sebatas formalitas administratif dan belum terinternalisasi secara efektif untuk mendorong hasil akuntabilitas yang substantif. Secara teoretis, penelitian ini menyoroti adanya celah antara desain sistemik dan praktik pelaksanaan dalam manajemen sektor publik. Secara praktis, hasil penelitian ini menegaskan kebutuhan mendesak bagi pemerintah daerah untuk melampaui kepatuhan simbolis dengan memperkuat mekanisme transparansi melalui publikasi keuangan yang mudah diakses dan dipahami masyarakat. Selain itu, peningkatan kualitas sumber daya manusia melalui pelatihan akuntansi berbasis kinerja dan penguatan pengawasan internal diperlukan untuk memastikan bahwa praktik akuntansi dan regulasi benar-benar mampu meningkatkan kualitas pelayanan publik dan kepercayaan masyarakat.
The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia Roydah Gani; Mohamad Abdul Radjak Masjhur; Olfin Ishak; Anggita Permata Yakup; Lianti Polapa
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4742

Abstract

Corporate governance mechanisms, particularly the roles of the audit committee and independent commissioners, are increasingly examined in relation to their influence on firm value through the quality of financial reporting. This study aims to examine the effect of the audit committee and board independence on firm value through the mediating role of financial reporting quality. The study employs a quantitative explanatory design using secondary data from annual reports of maritime transport companies during 2020–2024. Samples were selected through purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that the audit committee has a positive and significant effect on firm value, while board independence has no significant impact. Financial reporting quality positively affects firm value but does not mediate the relationship between the audit committee or board independence and firm value. The study contributes theoretically to corporate governance literature and provides practical insights for public companies to strengthen audit functions and the reliability of financial reporting.
ANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDITANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDIT Lianti Polapa; Nikma Bilondatu; Mohamad Abdul Radjak Masjhur
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): September-December
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.374

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to identify research trends, methodological approaches, and patterns of empirical findings regarding the relationship between auditor competence and audit quality. The study follows the PRISMA guidelines in the processes of identification, selection, and synthesis of the literature. The literature search was carried out through the Scopus, Web of Science, ScienceDirect, and Google Scholar databases, covering publications from 2020 to 2025. Articles were selected based on predetermined inclusion and exclusion criteria, resulting in 35 studies being analyzed using thematic analysis and narrative synthesis approaches. The results of the review indicate that auditor competence generally has a positive effect on audit quality, particularly through aspects of professional knowledge, audit experience, and auditors’ technical skills. The literature also shows that this relationship is often influenced by other factors such as auditor independence, professional skepticism, and time pressure in audit execution. In addition, most studies employ a quantitative survey-based approach, while qualitative studies remain relatively limited. This review also identifies variations in findings influenced by differences in research contexts and variable measurement methods. Overall, this SLR provides a comprehensive synthesis of the relationship between auditor competence and audit quality and highlights the importance of developing auditors’ professional competence to improve audit quality. These findings have implications for future research, audit practice, and policy development in enhancing professional auditing standards.
Edukasi Berbasis Kasus untuk Mitigasi Risiko Investasi Digital Siswa SMAN 1 Kabila Mohamad Abdul Radjak Masjhur; Nikma Bilondatu; Liyanti Polapa; Wahyudin Hasan; Zubaidah Rahman; Onong Junus
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.9184

Abstract

Perkembangan informasi investasi melalui media digital memberikan kemudahan bagi siswa untuk mengenal saham, tetapi akses informasi tersebut belum selalu diikuti kemampuan dalam memahami risiko, membedakan investasi dan spekulasi, serta menilai kredibilitas informasi investasi yang beredar di media sosial. Kondisi tersebut ditemukan pada siswa SMA Negeri 1 Kabila yang telah mengenal istilah saham dan trading, namun masih memerlukan penguatan pemahaman mengenai prinsip investasi yang rasional dan aman. Program pengabdian ini bertujuan memperkuat literasi saham dan kesadaran terhadap risiko investasi digital melalui edukasi berbasis kasus. Kegiatan melibatkan 50 siswa dengan tahapan identifikasi pemahaman awal, penyampaian materi kontekstual, diskusi, analisis kasus investasi digital, dan evaluasi melalui respons peserta selama kegiatan. Materi difokuskan pada pengenalan saham, hubungan keuntungan dan risiko, perbedaan investasi dengan spekulasi, pemeriksaan legalitas platform, serta penilaian terhadap rekomendasi investasi di media sosial. Hasil kegiatan menunjukkan bahwa sebelum memperoleh edukasi, sebagian peserta lebih banyak menghubungkan saham dengan peluang keuntungan, sedangkan aspek risiko, legalitas platform, dan pentingnya analisis informasi belum menjadi pertimbangan utama. Melalui pembahasan kasus, peserta mulai menunjukkan kemampuan dalam mengidentifikasi risiko investasi, mempertanyakan kredibilitas sumber informasi, dan memahami pentingnya melakukan verifikasi sebelum mengambil keputusan investasi. Program ini memberikan dasar pemahaman bagi siswa dalam menghadapi informasi investasi digital, meskipun perubahan perilaku investasi jangka panjang belum dapat diukur karena kegiatan dilakukan dalam satu kali pelaksanaan. Evaluasi lanjutan dengan instrumen kuantitatif diperlukan untuk mengukur perkembangan literasi investasi siswa secara lebih objektif.
Analisis Dampak Investasi Modal Pemerintah Daerah Terhadap Pertumbuhan Aset, Efisiensi, dan Kinerja Keuangan Bank SulutGO Hasan Hamid; Saprudin Saprudin; Novaliastuti Masiaga; Mohamad Abdul Radjak Masjhur
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.927

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh secara parsial Penyertaan modal terhadap pertumbuhan aktiva, efisiensi dan kinerja keuangan menggunakan Tobins’Q. Kajian ini dilatarbelakangi oleh gap penelitian terdahulu yang belum mengintegrasikan tiga variabel tersebut secara simultan dalam konteks bank pembangunan daerah. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan PT. Bank SulutGo dan dokumen penyertaan modal selama periode 2010–2024. Sampel pada penelitian ini merupakan perusahaan perbankan PT. Bank SulutGo pada 15 tahun periode. Teknik analisis data yang digunakan pada penelitian ini adalah analisis regresi berganda dengan menggunakan metode data panel. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial penyertaan modal berpengaruh positif dan signifikan terhadap pertumbuhan aktiva, penyertaan modal berpengaruh negatif dan signifikan terhadap efisiensi dan penyertaan modal berpengaruh positif ridak signifikan terhadap pertumbuhan aktiva. Temuan ini menegaskan bahwa modal pemerintah daerah mampu mendorong ekspansi aset dan meningkatkan efisiensi, tetapi belum sepenuhnya terkonversi menjadi peningkatan profitabilitas. Implikasi penelitian ini menekankan pentingnya strategi alokasi modal yang lebih produktif, transformasi digital untuk efisiensi, serta penguatan tata kelola agar penyertaan modal dapat berkontribusi optimal terhadap keberlanjutan kinerja bank daerah.   This study aims to examine the partial influence of capital participation on asset growth, efficiency, and financial performance using Tobin's Q. This study is motivated by a gap in previous research that has not simultaneously integrated these three variables in the context of regional development banks. The research employs a quantitative approach using secondary data in the form of annual financial statements of PT. Bank SulutGo and capital participation documents for the period 2010–2024. The sample in this study consists of the banking company PT. Bank SulutGo over a 15-year period. The data analysis technique used in this study is multiple regression analysis using the panel data method. Based on the research results, it was shown that partially, capital participation has a positive and significant effect on asset growth, capital participation has a negative and significant effect on efficiency, and capital participation has a positive but not significant effect on asset growth. These findings confirm that regional government capital can drive asset expansion and improve efficiency, but it has not yet fully translated into increased profitability. The implications of this study emphasize the importance of more productive capital allocation strategies, digital transformation for efficiency, and strengthening governance so that capital participation can optimally contribute to the sustainability of regional bank performance.  
Accountability and Internal Audit Role of Sustainable Energy Transition Disclosure in Indonesian Firms Mohamad Abdul Radjak Masjhur; Nikma Bilondatu; Lianti Polapa; Roydah Gani
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1171

Abstract

Purpose – This study examines the associations of Governance Accountability and Internal Audit with Energy Disclosure and Reported Sustainable Energy Transition Performance. It also assesses the mediating role of Energy Disclosure. Methods – Data were collected through content analysis of annual and sustainability reports published by energy-sector companies listed on the Indonesia Stock Exchange from 2021 to 2025. Thirty companies were purposively selected from an initial population of 65 based on the relevance of their activities to the energy transition and the consistent availability of corporate reports. The final sample comprised 150 firm-year observations. The model was estimated using PLS-SEM in SmartPLS 4. Findings – Governance Accountability was positively associated with Energy Disclosure β=0.37, p<0.001 and Reported Sustainable Energy Transition Performance (β=0.379, p=0.001. Internal Audit was positively associated with Energy Disclosure (β=0.278, p=0.001 but not with reported transition performance β=0.190, p=0.080. Energy Disclosure was unrelated to reported transition performance β=−0.003, p=0.974 and did not mediate either relationship. The model explained 33.8% of Energy Disclosure and 26.2% of Reported Sustainable Energy Transition Performance. Research implications – Companies should connect reliable energy-reporting systems with clear board responsibility, measurable transition targets, and verifiable outcomes. Energy disclosure should not be treated as direct evidence of transition progress. Originality – This study develops a two-pathway governance framework that distinguishes the board-level oversight role of Governance Accountability from the reporting-assurance role of Internal Audit. The findings provide partial empirical support for this distinction but do not establish Energy Disclosure as a mediating mechanism.
Co-Authors ., Saprudin Abdullah, Julie Ammaiya Usman Ance Marjun Anggita Permata Yakup Fatmawati Otoluwa Febian Junaid Hasan Hamid Hasan, Wahyudin Julie Abdullah Julie Abdullah Junus, Onong Lianti Polapa Lianti Polapa Lianti Polapa Liyanti Polapa Mega Nurannisa Hippy Nikma Bilondatu Nikma Bilondatu Nikma Bilondatu Nikma Bilondatu Novaliastuti Masiaga Olfin Ishak Olfin Ishak Rahman, Zubaidah Ronal Idrus Roydah Gani Saprudin Saprudin Saprudin