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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Abdi Mandala JURNAL ECONOMINA International Journal of Advanced Multidisciplinary JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Jurnal Riset Ilmiah Jurnal Akuntansi Jurnal Greenation Ilmu Akuntansi
Marundha, Amor
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION? Marundha, Amor
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 6 No. 2 (2020): JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i2.480

Abstract

This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had a positive and significant effect on budget deviation, but the local government’s overconfidence cannot cause an effect of budget forecast errors on the budget deviation. Additional test results of this study also showed that regency/city governments who were overconfident tend to fail in controlling their budget which could cause a surplus or deficit compared to local governments that were not overconfident. The same conditions apply to budget forecast errors. This means that regency/city governments that are overconfident tend to estimate budgets that are too high for revenue and/or budget estimates that are too low for expenditure compared to local governments that are not overconfident. Consistent with the main test results, this study shows that budget forecast errors have a significant effect on budget deviation and tend to occur in the Central Indonesian region category. Furthermore, overconfident regency/city governments cannot moderate the effect of budget forecast errors on budget deviations. Finally, these findings indicate that there is no difference between the budget forecast errors and the budget deviation in the three categories of western, central, and eastern Indonesia. 
The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis Marundha, Amor; Herianti, Eva; Anggraini, Dahlia Tri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1592

Abstract

Fraud in public procurement is a critical issue; it erodes public trust and disrupts service delivery. Understanding the factors behind procurement fraud is vital for creating effective prevention strategies. While previous studies have linked obedience pressure to unethical behavior, they have not fully examined the role of self-monitoring. This study addresses this gap by investigating the impact of obedience pressure on fraudulent procurement behaviors, with self-monitoring as a moderating factor. Using an experimental method and a 2x2 factorial design, the study involved accounting students from the University of Muhammadiyah Jakarta. Findings indicate that self-monitoring significantly influences the relationship between obedience pressure and fraud: high self-monitoring individuals do not reduce fraudulent behavior under obedience pressure, unlike their low self-monitoring counterparts. Conversely, highly self-monitoring individuals exhibit less fraud when not under obedience pressure compared to those who experience such pressure. The study concludes that regardless of self-monitoring levels, subordinates tend to follow superior orders, underscoring the need for strict supervision to curb unethical practices. This research enhances attribution theory by highlighting that obedience pressure from superiors is a key factor driving fraud in the procurement process.
Co-Authors Abd. Rasyid Syamsuri Achmad Fauzi Agustine Dwianika Ananta, Engela Anggraini, Dahlia Tri Arifin, Ichwan Azahra, Salwa Bangar Hasioan Sianipar, Panata Breliastiti, Ririn Budi Kurniawan Chaerani, Fifi Cris Kuntadi Eva Herianti Faroman Syarief Fernando, Kenny Hadita, Hadita Handayani, Nur Tiara Hargiyanti, Dewi Haryanto Haryanto Herninta, Tiwi Hertanto, Andika Dwi Hery Widijanto Idel Eprianto Jannah, Siti Ghozinatul Khoirunnissa, Hilda Resti Komariah, Neng Siti Latipah, Siti Nur Lina Said Lukman, Hendro Maidani, Maidani Manurung, Bennardo Mardhatilla, Davina Putri Marinda Machdar, Nera Marzidhan, Whikanaulia Luthfihana Muluk, Adrian Mulyadi Mulyadi Nera Marinda Machdar Ni Putu Eka Widiastuti Nofriansyah, Luthfi Nora, Liza Novita, Rahma Dwi Nursal, M. Fadhli Panata Bangar Hasioan Sianipar Putri Maharani, Aprilia Putri, Tiara Eka Rachmat Pramukty Raden Achmad Harianto Randy Kuswanto Rasyid, Nida Aulia Rudiatin, Endang Sembiring, Rinawati Sianipar, Panata Bangar Hasioan Slamet Wahyudi Suci, Bunga Manggala Tanjung, Juita Tarigan, Krisnawati Trinandari Prasetya Nugrahanti Veny, Veny Zahrani, Cyntia Shafa Zakia, Salsabil