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All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan Jurnal Sinar Manajemen Jurnal Ilmiah Akuntansi Kesatuan Terbuka Journal of Economics and Business Journal of Financial and Behavioural Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Tadulako International Journal of Applied Management (TaJAM) Journal of Economics and Management Scienties
Amir, Andi Mattulada
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu Astrialestari, Astrialestari; Usman, Rudy; Masruddin, Masruddin; Amir, Andi Mattulada
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.402

Abstract

This study aims to analyze the effect of information technology utilization on regional financial accountability and to examine the moderating effect of human resource capacity in this relationship. The study was conducted in 30 Regional Apparatus Organizations (OPD) in Palu City, involving 60 respondents consisting of regional financial management officials. A quantitative approach was used through a survey method with purposive sampling. Primary data were collected through questionnaires and analyzed using IBM SPSS Statistics version 25. The results showed that the use of information technology had a positive and significant effect on regional financial accountability, as did human resource capacity. However, the results of the moderation analysis showed that human resource capacity did not act as a moderating variable in the relationship between the use of information technology and regional financial accountability. These findings indicate that both variables function as independent factors that directly affect regional financial accountability. This study is expected to contribute theoretically to the development of public sector accounting studies and provide practical considerations for local governments in improving financial management accountability through the optimization of information technology and the enhancement of human resource capacity.
The Effect of Internal Control and Organizational Governance on Fraud Prevention with Commitment as a Moderating Variable Masdar, Rahma; Amir, Andi Mattulada; Abdullah, M. Ikbal; Pattawe, Abdul; Usman, Rudy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5191

Abstract

Universities managing public funds must ensure accountability and transparency, yet corruption cases show fraud remains a serious risk. This study aims to analyze the influence of internal control systems and organizational governance on fraud prevention, with organizational commitment as a moderating variable. The research method uses a quantitative approach with an explanatory design, involving employees of universities with public service agency status as respondents. Primary data were collected through questionnaires compiled based on COSO indicators, governance principles, and dimensions of organizational commitment. The analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling using WarpPLS 8.0. The results show that internal control systems and organizational governance have a significant positive effect on fraud prevention. Organizational commitment weakens the effect of internal control systems on fraud prevention but strengthens the effect of governance. These findings confirm that the success of control and governance systems depends not only on formal procedures but also on employee emotional attachment and loyalty to the organization. This study integrates Agency Theory and Organizational Support Theory in explaining fraud prevention mechanisms. The results provide recommendations for universities to strengthen the culture of integrity through a combination of internal control, good governance, and organizational commitment.
Co-Authors Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Alvianto, Fredi Angraini, Magfirah Arung Gihna Mayapada Astrialestari, Astrialestari Fahmi Fattah, Vita Yanti Femilia Zahra Furqan, Andi Chairil Hasanuddin Hasanuddin Heryati, Lia Jamaluddin Masruddin Muhammad Din Muhammad fauzan Muliati Muliati, Muliati Nasrun Naida Nurdin, Jurana Nurhayati Haris Putri, Andini Yulianto Rahma Masdar Rudy Usman Sampewai, Helmaise Santi Rahmawaty Ternripada, Ternripada Vitayanti Fattah Yusnita, Nina