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Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Prosedural Versus Substantif: Dualisme Makna Transparansi Dalam Tata Kelola Dana Desa Chaerani, Cut Syaila; Celia, Az -Zahrah Diva; Yamin, Nina Yusnita; Din, Muhammad
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1252

Abstract

Keberhasilan pengelolaan Dana Desa (DD) sangat bergantung pada prinsip akuntabilitas dan transparansi yang inklusif. Penelitian ini bertujuan untuk mengeksplorasi dan menemukan makna transparansi dari perspektif kepala desa sebagai Pemegang Kekuasaan Pengeloaan Keuangan Desa dan masyarakat sebagai stakeholder. Menggunakan metode kualitatif dengan pendekatan fenomenologi untuk mendalami pengalaman subjektif para informan. Hasil penelitian menemukan bahwa secara faktual, meskipun pemerintah desa telah melakukan praktik transparansi prosedural melalui musyawarah, publikasi dokumen anggaran, dan pelaporan. Namun masyarakat masih merasakan keterbatasan dalam akses dan pemahaman terhadap informasi anggaran desa. Penelitian ini menemukan adanya kesenjangan makna yang signifikan (meaning gap). Kepala Desa cenderung memaknai transparansi sebagai pemenuhan kewajiban administratif sesuai regulasi yang berlaku –transparansi prosedural–. Sebaliknya, masyarakat memaknainya sebagai akses informasi yang mudah dicerna, relevan, dan pelibatan aktif dalam pengawasan anggaran –transparansi substantif–.  Implikasi dari kesenjangan ini menunjukkan bahwa kepatuhan regulasi tidak otomatis menghasilkan kepercayaan publik dan partisipasi yang optimal. Untuk itu, perlunya penguatan komunikasi publik, penyederhanaan format informasi anggaran, dan peningkatan mekanisme pelibatan masyarakat yang dirancang secara inklusif.   The success of Village Fund (DD) management is highly dependent on the principles of inclusive accountability and transparency. This study aims to explore and discover the meaning of transparency from the perspective of village heads as holders of village financial management authority and the community as stakeholders. Using a qualitative method with a phenomenological approach to explore the subjective experiences of the informants. The results of the study found that in fact, although the village government has implemented procedural transparency practices through deliberations, publication of budget documents, and reporting, the community still feels limited in their access to and understanding  of village budget information. This study found a significant meaning gap. Village heads tend to interpret transparency as the fulfillment of administrative obligations in accordance with applicable regulations procedural transparency. Conversely, the community interprets it as access to information that is easy to digest, relevant, and active involvement in budget oversigh substantive transparency. The implication of this gap shows that regulatory compliance does not automatically result in public trust and optimal participation. Therefore, there is a need to strengthen public communication, simplify the format of budget information, and improve community involvement mechanisms that are designed to be inclusive.
Efektivitas Investasi Daerah Terhadap Pencapaian SDGs Melalui Kinerja PDAM Di Sulawesi Tengah Ahmad, Shidq Dhiyaurrahman; Din, Muhammad; Yamin, Nina Yusnita; Meldawati, Lucyani
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.331

Abstract

Akses terhadap air minum aman merupakan kebutuhan dasar sekaligus indikator penting pembangunan berkelanjutan. Di Indonesia, penyediaan layanan air minum di tingkat daerah sebagian besar dikelola oleh Badan Usaha Milik Daerah (BUMD) air minum atau Perusahaan Daerah Air Minum (PDAM). Pemerintah daerah memberikan penyertaan modal sebagai instrumen fiskal untuk memperkuat kapasitas pelayanan PDAM. Namun, efektivitas penyertaan modal dalam mendorong pencapaian Sustainable Development Goals (SDGs) 6.1 masih belum optimal, terutama di daerah dengan keterbatasan kapasitas kelembagaan. Penelitian ini bertujuan menganalisis pengaruh penyertaan modal pemerintah daerah terhadap pencapaian SDGs 6.1 dengan menempatkan kinerja PDAM sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menggunakan WarpPLS versi 8.0. Data yang digunakan merupakan data sekunder yang bersumber dari laporan kinerja PDAM dan publikasi Badan Pusat Statistik (BPS) periode 2021-2023, dengan objek seluruh PDAM di Provinsi Sulawesi Tengah. Hasil penelitian menunjukkan bahwa penyertaan modal tidak berpengaruh langsung secara signifikan terhadap pencapaian SDGs 6.1. Sebaliknya, penyertaan modal berpengaruh positif signifikan terhadap kinerja PDAM, dan kinerja PDAM berpengaruh positif signifikan terhadap pencapaian SDGs 6.1. Kinerja PDAM terbukti berperan sebagai mediator penuh dalam hubungan antara penyertaan modal dan pencapaian SDGs 6.1. Temuan ini menegaskan bahwa efektivitas investasi publik di sektor air minum sangat bergantung pada peningkatan kinerja dan tata kelola PDAM.
CONTINGENCY STUDY OF FINANCIAL FRAUD IN VILLAGES: THE ROLE OF LOVE OF MONEY, RELIGIOSITY, AND MORALITY Liise, Sesika; Yamin, Nina Yusnita; Abdullah, M. Ikbal; Paranoan, Selmita; Yuniar, Latifah Sukmawati
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.724

Abstract

Grounded in contingency theory, this study explores how religious beliefs and the love of money affect the propensity to commit fraud within the context of Village Financial Management, with morality examined as a moderating variable. Contingency theory posits that organizational behaviour and control effectiveness depend on situational factors; therefore, differences in moral standards, religious values, and financial attitudes may lead to varying tendencies toward fraudulent behaviour. The research was conducted in 64 village administrations in Sigi Regency, involving 117 village officials as respondents. SEM–PLS was used to analyze the data. The results show that love of money has a positive and significant effect on fraud tendency. In contrast, religiosity has no significant effect, indicating that religious values are not always reflected in financial behaviour. Morality also fails to moderate the impact of love of money on fraud. These findings highlight the dysfunction of authority and lack of functional separation that weaken anti-fraud efforts. The study emphasizes the need to strengthen internal control systems and cultivate ethics and integrity among village officials as part of improving accountability and supporting sustainable village development.
Co-Authors Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Afdhal, Muhammad Ahmad, Shidq Dhiyaurrahman Alfrianti, Alda Amalia Putri, Amalia Andi Chairil Furqan Annisa, Andi Nur Aprilia, Alya Arista Arista Arista, Arista betty betty Celia, Az -Zahrah Diva Chaerani, Cut Syaila Dwi Farradilla Ernawaty Usman Erwinsyah Farradila, Dwi Fathia Fathia Furqan, Andi Chairil Gollah, Shery Natalia Gunarsa, Arif Haryono Pasang Kamase Jamaluddin Jamaluddin Kamase, Haryono P. Kevin kevin Latifah Sukmawati Yuniar Liise, Sesika Lingtias, Indah M. Yusuf, Rolland Maharani, Adinda Masruddin Meldawati , Lucyani Meldawati, Lucyani Mile, Yuldi Moh Noviar Lawasa Moh. Bintang Hidayah Muhamad Iqbal Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Iqbal Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Nur Fadillah, Nur Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rahmadani, Indah Suci Renal Pradisti Ridwan, Ridwan Rifka Fadila Riska Riska Rudi Usman Rusli, Riswandi Sania, Nuzul Satriani Satriani Selmita Paranoan Selviana, Ni Nyoman Stesya Orhizha Anandita Sultan, Resky Oktaviani Supriadi Laupe Tandju, Firmansyah Tanra, Andi Ainil Mufidah Totanan, Chalarce Usman, Ernawati Yopi Loves Yulfani Yulianti Yulianti Yunitha Dwiyanti