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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi
Agustin, Henri
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Economics, Econometrics & Finance

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Peran Mediasi Partisipasi Masyarakat dalam Pengaruh Kompetensi Aparatur dan Tranparansi terhadap Akuntabilitas Pengelolaan Dana Desa Fitra, Halkadri; Agustin, Henri; Mulyani, Erly; Taqwa, Salma; Halmawati, Halmawati
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3086

Abstract

This study aims to examine the influence of apparatus competence and transparency in village fund management on the accountability of village fund management, with community participation as a mediating variable. Community participation is included as a mediating variable because the active involvement of village residents in the planning, implementation, and evaluation of village programs is believed to strengthen the relationship between competence and transparency with accountability. This study employs a quantitative approach using a survey method involving village fund financial management officials, with a total sample of 86 respondents. The data were analysed using path analysis techniques to test both the direct and indirect relationships among the variables. The results of the direct relationship analysis show that the apparatus competence variable does not have a significant effect on community participation, but it does have a positive and significant effect on the accountability of village fund management. Meanwhile, transparency has a positive and significant effect on both community participation and the accountability of village fund management. In addition, community participation has a positive and significant effect on the accountability of village fund management. For the indirect relationship, the results indicate that community participation does not mediate the relationship between apparatus competence and the accountability of village fund management. However, community participation has a positive and significant mediating effect in the relationship between transparency and the accountability of village fund management.
Determinan Praktik Internet Financual Reporting (IFR) pada Website Pemerintah Daerah Sumatera Barat Budiman, Alkausar Putra; Agustin, Henri
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.4

Abstract

This study aims to find out the factors that influence internet financial reporting (IFR) on local government websites. In this study, 19 regencies and cities in West Sumatra were used. The data used is from 2015 to 2019. The data analysis method used to prove the correctness of the hypothesis is multiple regression which is processed using SPSS. Based on the results of hypothesis testing, it was found that the type of local government and the characteristics of local government had a negative effect on the amount of internet financial reporting disclosure in 19 regencies and cities in West Sumatra, while the age of the local government had no significant effect on the amount of internet financial reporting disclosure in 19 regencies and cities in West Sumatra.
Bagaimana Seharusnya Top Management Merespon Whistleblowing ? Refleksi dari Sikap Kepemimpinan Mahapatih Gajah Mada : Refleksi dari Sikap Kepemimpinan Mahapatih Gajah Mada Agustin, Henri
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2160

Abstract

Research publications examining how top management should respond when whistleblowing occurs in organizations are still limited. The accuracy of the management response to whistleblowing is fundamental, because it can affect whether it will be repeated in the future or not. The accuracy of the management response to whistleblowing is determined by figures who can be used as role models. This research aims to explain Gajah Mada's leadership attitude that can be guided by top management responding to whistleblowing. The novelty of this research lies in presenting a new perspective in whistle blowing research, in the form of adopting leadership attitudes or values from great national figures as role models in responding to whistle blowing. This research is an interpretive study, utilizing literature related to Gajah Mada, Negara Kertagama, and whistleblowing as objects of observation. The literature search was conducted using a number of keywords such as "whistleblowing", "leadership+attitude+of+ Gajah Mada", "CEO+response to wrong doing report+fraud", or "CEO+reaction to wrong doing report+fraud". The data obtained is analyzed through 3 stages, namely identification, reflection, and synthesis. This interpretive study explains that top management can adopt 3 leadership attitudes of Gajah Mada, namely mantriwira, nayaken musuh, and wicaksaneng naya in responding to whistleblowing cases. It is important for top management to internalize the three attitudes
Co-Authors Budiman, Alkausar Putra Erly Mulyani Fitra, Halkadri Halmawati, Halmawati Mia Angelina Setiawan Salma Taqwa sri harningsih