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All Journal Jurnal Ilmiah Akuntansi Kesatuan Economic and Business Horizon Journal of Accounting and Business Education
Maulidia Berlianti
Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance Education

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The Effect of Local Taxes, Special Allocation Funds, and Budget Surplus on Capital Expenditure in Regencies and Cities of South Sulawesi Province Puti Lia Maharani; Sri Hartaty; Maulidia Berlianti
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1477

Abstract

Regional fiscal capacity plays a crucial role in infrastructure investment. This study examined the effect of local taxes, special allocation fund, and budget surplus on capital expenditure in regencies and municipalities in South Sulawesi Province. The research employed a quantitative approach using secondary data obtained from the budget realization reports of 24 local governments during the 2020–2024 period, collected from the audit board of the Republic of Indonesia. Since the population consisted of all regency and municipal governments, a saturated sampling technique was applied, allowing the entire population to serve as the research sample. Panel data regression analysis was conducted using EViews version 13. The findings revealed that local taxes, special allocation fund, and budget surplus each had a positive and statistically significant effect on capital expenditure. Furthermore, the simultaneous test confirmed that the three independent variables jointly exerted a significant influence on capital expenditure across regencies and municipalities in South Sulawesi Province. The findings imply that local governments should strengthen local tax collection, optimize the utilization of special allocation funds, and manage budget surpluses more effectively to increase capital expenditure, improve public infrastructure, enhance service quality, and promote sustainable regional economic development.
The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Anita Kusuma Dewi; Maulidia Berlianti; Hardini Ariningrum; Hasiatul Aini
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.v13i5.4113

Abstract

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.
Public Governance Canvas and The Quality of Financial Reporting: The Mediating Role of Internal Control Systems Riana Mayasari; Rosy Armaini; Maulidia Berlianti; Khavid Normasyhuri; Muhammad Rizky
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63320

Abstract

This research examines the impact of the Public Governance Canvas (PGC) on the Quality of Financial Statements (QFS), mediated via the Internal Control System (ICS) within local government entities. The study is driven by the increasing need for accountability and openness in financial reporting within the public sector. The investigation used a quantitative methodology utilizing survey data obtained from government officials, employing Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that PGC has a substantial favorable influence on ICS, whereas ICS markedly enhances QFS. Moreover, PGC directly affects QFS, whereas ICS partly mediates the connection between PGC and QFS. These results substantiate the PGC as an efficacious governance framework, affirm the critical role of ICS as both a direct determinant and mediator, and illustrate that governance and internal controls operate as complementary processes in enhancing financial reporting quality. The research enhances theoretical frameworks of governance-accountability and offers practical recommendations for the amalgamation of governance reforms with effective internal control mechanisms.
Co-Authors Dewi, Anita Kusuma Hardini Ariningrum Hasiatul Aini Khavid Normasyhuri Muhammad Rizky Puti Lia Maharani Riana Mayasari Rosy Armaini Sri Hartaty