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p-Index From 2021 - 2026
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All Journal Jurnal ASET (Akuntansi Riset) Dinasti International Journal of Management Science
Siraz, Rahmat
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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DEVELOPMENT OF VILLAGE OWNED BUSINESS ENTITY GOVERNANCE MODEL Budi Hendaris, Raden; Siraz, Rahmat
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1035

Abstract

Village Owned Enterprises (Bumdes) must be able to support the village's economy while also assisting in the resolution of social issues in the Bumdes environment. However, not all Bumdes are capable of maintaining the village economy and overcoming social issues in its implementation. As a result, there was a management mistake that led Bumdes to stop working properly. The goal of this research was to determine the impact of governance on Bumde's performance. A questionnaire was sent to Bumde's management in West Bandung Regency, with a sample size of 117 Bumdes. Initial surveys, the creation of concepts and equipment, data gathering, and data analysis are all part of the research phase. Smart PLS version 3.0 software was used to analyze the data. Transparency, accountability, participation, emancipation, and sustainability were found to have a substantial impact on performance, but cooperative had no effect.
Fiscal Decentralization and Financial Performance: The Mediating Role of Capital Expenditure Hendaris, Raden Budi; Siraz, Rahmat
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.96168

Abstract

AbstractMain Purpose This study aims to analyze the influence of fiscal decentralization on the financial health of local governments by placing capital expenditure as a mediation variable. Method This study uses a quantitative approach based on secondary data from 482 Indonesian local governments during 2019–2023. The hypotheses were tested using panel regression and path analysis to examine the mediating role of capital expenditure. Main Findings The findings show that the efficiency of the transformation of funds into public investment is the main determinant of the success of fiscal decentralization. Targeted capital expenditure allocation has been proven to be able to improve regional accountability and financial reporting standards automatically. Regional financial stability is highly dependent on the ability of local governments to manage development budgets to optimize existing resources.Theory and Practical Implications Theoretically, this study strengthens the accounting literature on the important role of productive assets in maintaining the sustainability of public sector financial performance. Practically, local governments are encouraged to be more selective in spending policies so that central funds have a long-term impact on fiscal stability. Novelty The novelty of this research lies in the use of an accounting perspective that positions capital expenditure as an intermediate factor in determining sustainable regional financial performance. 
Co-Authors Raden Budi Hendaris