Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Irman Puansah
Universitas Muhammadiyah Tapanuli Selatan, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Role of Political and Servant Leadership on Public Transparency and Trust Irman Puansah; Siti Mahmudah; Amândio de Araújo Sarmento; Fadhila Sidiq Permana; Gede Wirata
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.v14i1.4672

Abstract

Transparency and public trust have become essential pillars for strengthening governmental legitimacy, particularly in democratic systems facing rising complexity and declining citizen confidence. This study aims to examine how the integration of political leadership and servant leadership can enhance institutional transparency and reinforce public trust. Using a qualitative literature study, the research analyzes scholarly articles, policy reports, and empirical studies published within the last decade. Data were collected through document analysis and evaluated using qualitative content analysis to identify thematic patterns related to leadership, transparency, and trust-building mechanisms. The findings indicate that servant leadership contributes significantly to ethical governance, open communication, and participatory decision-making, thereby promoting a transparency-oriented organizational culture. Meanwhile, political leadership provides the structural authority and policy direction necessary to institutionalize transparency through formal mechanisms such as open-government initiatives and public accountability systems. The integration of these two leadership approaches produces a synergistic effect: ethical values embedded in servant leadership are strengthened by the institutional power of political leadership, resulting in more consistent transparency practices and stronger public trust. This study offers strategic implications for public-sector leaders seeking to improve institutional legitimacy, accountability, and citizen engagement.
Fiscal Distress: The Role of Budget Policy in Local Government Robinson Robinson; Vika Fitranita; Ratih Astiakurnia Putri; Andi Ihsan Triputrajaya; Irman Puansah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3972

Abstract

Fiscal distress in local governments, particularly in South Sumatra, poses a significant challenge to delivering public services due to limited financial capacity. This study aims to examine the impact of budget policies, specifically surplus or deficit and solvency, on fiscal distress, using the stakeholder theory to understand how local governments adapt to central government funding pressures. The research employs a quantitative approach, analyzing data from 65 local governments in South Sumatra from 2020 to 2023, totaling 260 observations. Logistic regression is used to test the effect of budget deficit policy and three solvency ratios (operational, employee expenditure, and total budget solvency) on fiscal distress, measured by the regional fiscal capacity ratio. The findings show that 58% of local governments experienced fiscal distress, with budget deficits significantly increasing the likelihood of distress, while operational budget solvency significantly reduces it. Employee expenditure and total budget solvency show no significant effect, likely due to mandatory spending regulations. The study concludes that effective budget management, through realistic revenue projections and optimized operational expenditures, is crucial for mitigating fiscal distress, offering practical guidance for local governments to enhance financial stability.
Co-Authors Amândio de Araújo Sarmento Andi Ihsan Triputrajaya Fadhila Sidiq Permana Gede Wirata Ratih Astiakurnia Putri Robinson Robinson Siti Mahmudah Vika Fitranita