Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Accounting and Management Information Systems
Eksa Ridwansyah
Politeknik Negeri Lampung, Bandar Lampung, Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Village Apparatus Competence, Community Participation, and BPD Supervision on Village Fund Management Effectiveness Amanda Devi Mutiara; Eksa Ridwansyah; Evi Yuniarti
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4.n2.p125-143.2026

Abstract

Purpose: This study examines the effects of village apparatus competence, community participation, and Village Consultative Body (BPD) supervision on village fund management effectiveness in Meraksa Aji Sub-district. Methodology: A quantitative associative-causal design was employed. Data were obtained through five-point Likert questionnaires from 100 purposively selected village officials, BPD members, and RT/RW community representatives from eight villages. The model was analyzed using Partial Least Squares Structural Equation Modeling in SmartPLS 4.0. Results: Village apparatus competence, community participation, and BPD supervision each had positive and significant effects on village fund management effectiveness. Community participation was the strongest predictor (path coefficient = 0.501). The three determinants explain 60.6% of the variance in effectiveness, based on the adjusted R-squared. Conclusions: Effective village fund management depends on the combined operation of administrative capacity, meaningful citizen involvement, and institutional oversight. Limitations: The evidence is limited to eight villages, three predictors, and perception-based cross-sectional data. Contributions: This study extends stewardship-based village governance research by showing that competence enables responsible action, participation supplies local information and social control, and BPD supervision provides corrective oversight. Practically, it identifies community participation as a priority lever for improving program relevance and public value. Novelty: The three governance mechanisms are tested simultaneously for effectiveness rather than just accountability using a multi-actor village sample.
Financial Statement Fraud, Financial Performance, Sustainability Disclosure, and Firm Value in Food and Beverage Companies Ni Kadek Widyantari; Evi Yuniarti; Eksa Ridwansyah
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4.n2.p95-110.2026

Abstract

Purpose: This study examines how financial statement fraud, financial performance, and sustainability disclosure affect firm value, with firm age controlled, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2022-2024. Methodology: This quantitative study used annual reports, audited financial statements, sustainability reports and official company publications. Purposive sampling selected 32 of the 103 companies, yielding 96 initial firm-year observations. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing using IBM SPSS Statistics 25. Results: Financial statement fraud, measured using the F-score, has a negative but insignificant effect on firm value. Return on assets has a positive and significant effect, whereas sustainability disclosure has an insignificant effect. Collectively, the independent variables significantly explain firm value after controlling for firm’s age. Conclusions: Investors respond more strongly to realized profitability than to analytical fraud-risk indicators or the quantity of sustainability disclosures. Limitations: This study covers one manufacturing subsector, a three-year period, and proxy-based measurements that do not directly capture confirmed fraud or disclosure quality. Contributions: This study refines signaling theory by showing that signal visibility, credibility, and financial materiality determine whether information is incorporated into market valuation. Practically, they emphasize profitability, reporting integrity, and decision-useful sustainability disclosure. Novelty: This study distinguishes market reactions to latent fraud-risk signals, realized financial signals, and disclosure-based sustainability signals within a recent post-pandemic subsector context.
Co-Authors Amanda Devi Mutiara Evi Yuniarti Ni Kadek Widyantari