Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal The Contrarian: Finance, Accounting, and Business Research
Agus T. Poputra
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Financial literacy and digital accounting information systems: Their effect on financial reporting accountability in the Catholic Church Natasha Maria Angela Pontoh; Agus T. Poputra; Robert Lambey
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.447

Abstract

Accountability in financial reporting is a cornerstone of governance in religious institutions, where congregational trust is increasingly demonstrated through credible and verifiable financial management rather than spiritual leadership alone. Despite the growing adoption of digital accounting information systems, many parishes still experience delays and inconsistencies in financial reporting. This study examines the effect of financial literacy and the Digital Accounting Information System (DAIS) on financial reporting accountability among parish finance officers in the Catholic Church of the Diocese of Manado. Using a quantitative survey design, data were collected from parish finance officers and analyzed through multiple linear regression. The results show that financial literacy and DAIS simultaneously have a significant effect on financial reporting accountability. However, partially, financial literacy does not show a significant effect, whereas DAIS has a strong, positive, and significant effect. These findings introduce the concept of "Faith in Data," in which DAIS functions as a digital bridge of trust and a balancing mechanism that compensates for variations in individual financial literacy. This study contributes to the accounting literature by demonstrating that in a hierarchical pastoral context, digitalization extends beyond administrative efficiency to become a critical instrument of modern governance that ensures systemic reliability and institutional legitimacy.
Intellectual capital and firm performance in the Indonesian banking sector: A post-pandemic reassessment Abygail Flower Sigar; Agus T. Poputra; Lidia M. Mawikere
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.468

Abstract

Prior studies on intellectual capital and firm performance report inconsistent findings, particularly in the banking sector, where reliance on intangible resources is high yet operations are increasingly automated through digital technology. This study re-examines that relationship by testing the effect of human capital and relational capital on the performance of banking companies listed on the Indonesia Stock Exchange during the 2022-2024 period, a period marked by accelerated digital transformation in the industry. Human capital is proxied using value added human capital (VAHU), relational capital using relational capital efficiency (RCE), and company performance using return on assets (ROA). Using a quantitative causal-associative design, 84 firm-year observations were selected through purposive sampling and analyzed using multiple linear regression. The results show that neither human capital nor relational capital has a significant effect on company performance, with the two variables jointly explaining only 2.2% of the variation in ROA. These findings suggest that in an increasingly digitalized banking industry, traditional intellectual capital components alone are insufficient to explain firm performance, and that operational, risk-based, and technological factors likely play a more dominant role. The study contributes to Resource-Based Theory by highlighting boundary conditions under which intangible resources fail to translate into measurable financial performance, and offers practical implications for banking companies in reassessing their intellectual capital management strategies.
Co-Authors Abygail Flower Sigar Lidia M. Mawikere Natasha Maria Angela Pontoh Robert Lambey