Claim Missing Document
Check
Articles

Found 4 Documents
Search

The The Dark Side of Village Governance: Analyzing the Paradoxical Effects of Discretion and Accountability on the Fraud Pentagon Model in Village Funds (A Study in Banawa Tengah District, Donggala Regency) Muhammad Baihaqy Syam; Muhammad Ansar; Muhammad Din; Andi Ainil Mufidah Tanra; Lucyani Meldawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10337

Abstract

Purpose: This study aims to examine the influence of discretion and accountability on fraud pentagon model practices in village fund management. The primary focus is to explore the interaction of these variables with the risk of fraud at the village level, testing the general assumption of whether these variables serve as preventive tools or, conversely, as facilitators. Methods: This study employs a quantitative approach with a sample size of 97 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), operated through SmartPLS 4 software. Results: The findings reveal significant yet paradoxical results. First, discretion has a positive and significant effect on fraud (0.445), indicating a loophole for the abuse of authority (opportunity). Second, accountability also has a positive and significant effect on fraud (0.504), demonstrating a phenomenon of "symbolic accountability" where administration is utilized as a facade to conceal irregularities. Overall, these two variables contribute 54.1% to the variance of the fraud pentagon model in village funds. Implications: These results indicate that strengthening accountability that is merely formalistic without substantive oversight actually increases the risk of fraud. It is recommended that local governments tighten the boundaries of discretion (bounded discretion) and transition the oversight system from mere document audits to more stringent physical field verification.
Efektivitas Investasi Daerah Terhadap Pencapaian SDGs Melalui Kinerja PDAM Di Sulawesi Tengah Shidq Dhiyaurrahman Ahmad; Muhammad Din; Nina Yusnita Yamin; Lucyani Meldawati
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.331

Abstract

Akses terhadap air minum aman merupakan kebutuhan dasar sekaligus indikator penting pembangunan berkelanjutan. Di Indonesia, penyediaan layanan air minum di tingkat daerah sebagian besar dikelola oleh Badan Usaha Milik Daerah (BUMD) air minum atau Perusahaan Daerah Air Minum (PDAM). Pemerintah daerah memberikan penyertaan modal sebagai instrumen fiskal untuk memperkuat kapasitas pelayanan PDAM. Namun, efektivitas penyertaan modal dalam mendorong pencapaian Sustainable Development Goals (SDGs) 6.1 masih belum optimal, terutama di daerah dengan keterbatasan kapasitas kelembagaan. Penelitian ini bertujuan menganalisis pengaruh penyertaan modal pemerintah daerah terhadap pencapaian SDGs 6.1 dengan menempatkan kinerja PDAM sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menggunakan WarpPLS versi 8.0. Data yang digunakan merupakan data sekunder yang bersumber dari laporan kinerja PDAM dan publikasi Badan Pusat Statistik (BPS) periode 2021-2023, dengan objek seluruh PDAM di Provinsi Sulawesi Tengah. Hasil penelitian menunjukkan bahwa penyertaan modal tidak berpengaruh langsung secara signifikan terhadap pencapaian SDGs 6.1. Sebaliknya, penyertaan modal berpengaruh positif signifikan terhadap kinerja PDAM, dan kinerja PDAM berpengaruh positif signifikan terhadap pencapaian SDGs 6.1. Kinerja PDAM terbukti berperan sebagai mediator penuh dalam hubungan antara penyertaan modal dan pencapaian SDGs 6.1. Temuan ini menegaskan bahwa efektivitas investasi publik di sektor air minum sangat bergantung pada peningkatan kinerja dan tata kelola PDAM.
Analysis of User Perspectives on Features of Regional Government Information System (SIPD RI) in Palu Viki Afrilia; Andi Chairil Furqan; Fikry Karim; Lucyani Meldawati
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.956

Abstract

This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom are SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users’ subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.   This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom were SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users' subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.
Beyond Mandatory Adoption: An Integrative Model of Post-Adoption Success for the Village Financial Information System in Indonesia Lucyani Meldawati; Andi Mattulada; Fikry Karim; Abdul Kahar; Muhammad Din
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.v4i3.1136

Abstract

Purpose – This study examines post-adoption information-system suc-cess in the mandatory implementation of Indonesia’s Village Financial System (SISKEUDES), assessing whether human, organizational, and tech-nological conditions remain associated with System Use, User Satisfaction, and perceived Net Benefits after implementation becomes institutionally required.Methods – A cross-sectional survey of 329 village governments in Central Sulawesi was analyzed using partial least squares structural equation modeling (PLS-SEM) with a disjoint two-stage reflective–formative hierar-chical component model. Bootstrapping, specific indirect effects, PLSpre-dict, and sensitivity analyses were used to assess the proposed relation-ships and their robustness.Findings – Technology Factors showed the strongest association with System Use (β=.558), followed by Human Factors (β=.308), whereas Or-ganizational Factors were nonsignificant (β=.039). Technology Factors (β=.521) and System Use (β=.428) were positively associated with User Satisfaction. User Satisfaction (β=.725) and System Use (β=.212) were as-sociated with Net Benefits. Significant sequential statistical associations linked Human and Technology Factors to Net Benefits through System Use and User Satisfaction. Sensitivity analyses showed comparatively stable upstream and use–satisfaction relationships, whereas the System Use–Net Benefits relationship was component-sensitive.Research implications – The cross-sectional, single-informant design, partial discriminant validity, downstream specification sensitivity, and nonprobability sampling constrain causal inference and statistical general-ization.Originality – The study advances the Beyond Mandatory Adoption per-spective by showing that mandatory implementation establishes institu-tional compliance but does not ensure uniform information-system suc-cess. Socio-technical heterogeneity persists after implementation becomes mandatory, although downstream relationships remain empirically quali-fied.