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All Journal Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting JURNAL MANAJEMEN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) LOSARI: Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Contemporary Journal on Business and Accounting JURNAL ECONOMINA Journal of Business, Technology, & Social Science Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Insan Cita Bongaya Research Journal Atestasi : Jurnal Ilmiah Akuntansi
Yusuf, Marwah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Pengaruh Kejelasan Sasaran Anggaran, Audit Kinerja, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Mamasa Kabupaten Mamasa Gilda; sahidah; Yusuf, marwah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.920

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kejelasan sasaran anggaran, audit kinerja danp artisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di kecamatan Mamasa Kabupaten Mamasa. Pengumpulan data menggunakan data primer yang diperoleh dari pembagian kuesioner. Sampel penelitian ini berjumlah 88 responden dan untuk penarikan sampel menggunakan tehnik purposive sampling atau berdasarkan kriteria tertentu. Hasil data kuesioner tersebut telah diuji instrumen berupa validitas dan reliabilitas serta diuji asumsi klasik berupa asumsi Normalitas dan asumsi Multikolinearitas. Metode analisis data menggunakan teknik regresi berganda.
Eksplorasi Persepsi Manajer Terhadap Pengungkapan Akuntansi di Sektor Publik dan Privat Yusuf, Marwah; Pratama, Didin
JURNAL ECONOMINA Vol. 4 No. 12 (2025): Vol.4 No.12 (2025): JURNAL ECONOMINA, Desember 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v4i12.1834

Abstract

Penelitian ini bertujuan untuk mengeksplorasi persepsi manajer terhadap praktik pengungkapan akuntansi di sektor publik dan sektor privat, dengan menekankan perbedaan konteks kelembagaan, tujuan organisasi, serta tuntutan akuntabilitas yang melekat pada masing-masing sektor. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara mendalam terhadap manajer yang bekerja di organisasi sektor publik dan perusahaan sektor privat, sehingga memungkinkan peneliti memperoleh pemahaman yang komprehensif mengenai makna, pertimbangan, dan tantangan dalam pengungkapan informasi akuntansi. Hasil penelitian menunjukkan bahwa manajer sektor publik memandang pengungkapan akuntansi sebagai instrumen utama akuntabilitas kepada masyarakat dan pemangku kepentingan, yang dipengaruhi oleh regulasi formal, transparansi anggaran, serta tekanan politik dan birokrasi. Sebaliknya, manajer sektor privat cenderung menekankan pengungkapan akuntansi sebagai sarana untuk menjaga kepercayaan investor, meningkatkan reputasi perusahaan, serta mendukung pengambilan keputusan ekonomi, dengan mempertimbangkan aspek kerahasiaan bisnis dan efisiensi. Penelitian ini juga menemukan bahwa tingkat kepatuhan terhadap standar akuntansi tidak hanya ditentukan oleh aturan formal, tetapi juga oleh nilai-nilai profesional, pengalaman manajerial, dan budaya organisasi. Implikasi penelitian ini menunjukkan pentingnya pendekatan yang kontekstual dalam merumuskan kebijakan dan standar pengungkapan akuntansi, baik di sektor publik maupun privat. Dengan memahami persepsi manajer, penelitian ini diharapkan dapat memberikan kontribusi teoretis bagi pengembangan literatur akuntansi berbasis interpretatif serta kontribusi praktis bagi peningkatan kualitas pengungkapan dan akuntabilitas organisasi di Indonesia.
Reintegration of State Financial Management Through the FARAH Model: An Accounting Study of Inmates at Lapas Parepare Ramadhani, Farah Nabilah; Yusuf, Marwah; Kanji, Lusiana
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1877

Abstract

This research aims to analyze the role of state financial management in supporting the development and social reintegration of prisoners at Class IIA Parepare Correctional Facility, as well as to examine the effectiveness of the FARAH model (Financial Management, Accountability, Rehabilitation, Awareness, and Holistic Approach). This model is positioned as an integrative framework that links the technical aspects of budget management with social needs in Lapas. The research uses a qualitative method with a phenomenological approach based on Alfred Schutz's sociology. Data is obtained through in-depth interviews, observations, and document analysis, and its validity is tested through triangulation and member checking. Research results show that budget management in Parepare Correctional Facility has been carried out according to procedures, but still faces challenges such as overcapacity, limited resources, and partial rehabilitation programs. The implementation of the FARAH model (Financial Management, Accountability, Rehabilitation, Awareness, and Holistic Approach) offers an integrative solution: Financial management serves as the material basis that ensures basic needs and rehabilitation space are met, while Accountability builds transparency and trust as a form of state legitimacy. Rehabilitation opens up space for the transformation of values and behaviors, Awareness fosters moral and existential consciousness, and the Holistic approach unites all elements in a cross-sectoral collaboration network that strengthens social integration.
The Effect of Auditor Turnover, Financial Distress, and Audit Delays on Audit Quality in Pharmaceutical Manufacturing Companies Listed on the Indonesia Stock Exchange (2020-2023) Suardi, Ryan Putra Hafikar; Yusuf, Marwah; Daud, Dahniyar
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1878

Abstract

This study examines the influence of auditor switching, financial distress, and audit delay on audit quality in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The issue of audit quality gained heightened attention following the investigative findings of Indonesia’s Supreme Audit Board (BPK) on PT Indofarma Tbk, which revealed significant financial irregularities despite the issuance of clean audit opinions by the same public accounting firm. Using a quantitative approach and secondary data obtained from audited annual reports, the study analyzes 44 firm-year observations drawn from 11 companies that met the sampling criteria. Logistic regression is employed to evaluate whether the independent variables significantly influence the likelihood of receiving a high-quality audit, measured through Big Four affiliation. The findings show that auditor switching and audit delay do not significantly affect audit quality, indicating that changes in audit firms and variations in audit completion time do not determine the rigor of audit outcomes. Conversely, financial distress demonstrates a significant negative effect, suggesting that firms facing higher financial pressure receive lower audit quality, potentially due to increased risk perceptions and stricter auditor scrutiny. These results contribute to the literature by providing updated empirical evidence from a highly regulated and vulnerable industrial subsector. The study offers theoretical reinforcement for agency theory and practical insights for regulators, auditors, and corporate management regarding factors that may influence audit quality reliability.
Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Gowa Wahyu; Yusuf, Marwah; Anwar
Insan Cita Bongaya Research Journal Vol. 4 No. 3 (2025): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i3.138

Abstract

Tujuan penelitian ini untuk menganalisis pengearuh kejelasan sasaran anggaran dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Survey dilakukan pada pejabat di Organisasi Perangkat Daerah berbentuk Dinas se Kabupaten Gowa yang berjumlah 44 orang. Metode pengumpulan dan menggunakan kuesioner, dan metode analisis menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran berpengaruh negatif tidak signifikan terhadap akuntabilitas kinerja instansi pemerintah. Sistem pelaporan berpengauh negatif tidak signifikan terhadap kinerja instansi pemerintah
Co-Authors Aditya Halim Perdana Kusuma Putra Putra Aksa, Aulia Rahmadani Amin, Asbi Andriana Angreyani, Andi Dewi anim anim Anwar Anwar Anwar Arisang, Irdianty Asgar, Muh Abduh Fuat Astuti, Niken Probondani Daud, Dahniyar Dewi Sari, Dewi Edy Jumady Eva Marin Sambo Faisol Faisol Gilda Ibrahim, Irmawati Indah Waty, Fulia Kanji, Lusiana Lalo, Annas Muhammad Ilham Muhammad, Irsad Nuramal, Nuramal Pongkapadang, Gunawan L. Pratama, Didin Rahmawati, Rahmawati Ramadhani, Farah Nabilah Razak, Nurlaely Riyanti Riyanti Rozamuri, Arif Murti Sahidah Selpin, Dwi SITI MARIAM Suardi, Ryan Putra Hafikar Sudiasa, Valentino Sufiati, Sufiati Sugihartono, Egi Sultan AR, Muh. Ikhsan Sutriani Sutriani Syamsul Alam, Syamsul Tangngisalu, Jannati Wahyu Wintari Pratiwi, Resi Yusdhaniar