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The Effect of Participation and Accountability on Regional Financial Management in Terban Village, Yogyakarta City Galla, Nadiawati; Wibowo, Eka Adhi
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 1 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i1.713

Abstract

Transparent and accountable regional financial management is a key prerequisite for achieving good governance. One of the crucial elements that contributes to this is community participation. This study aims to analyze the influence of community participation and accountability on the financial management of the Terban Sub-district, Yogyakarta City. This research uses a quantitative approach with primary data obtained through questionnaires distributed to 40 community respondents. The data analysis technique applied was multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that community participation has a positive and significant effect on financial management, while accountability does not show a significant influence. The simultaneous test reveals that both variables jointly influence financial management, with an adjusted R² value of 18.8%. This suggests that 81.2% of the variation in financial management is influenced by other factors not included in the model. These findings emphasize the importance of strengthening participatory mechanisms and enhancing public literacy in financial systems. The implications of this study provide recommendations for local governments to improve information transparency and encourage inclusivity in budget decision-making processes.
What is the Management Control System in Timor's Cultural Perspective? Tuan, Desty Deritha; Wibowo, Eka Adhi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5490

Abstract

This research aims to explore and analyze the cultural values of puah manus and lufut dance among the Timorese in shaping the management control system of companies. The research used ethnographic methods by exploring and interpreting the subjective meanings contained in the culture by conducting interviews with research informants including the director, treasurer, and administration. The study identifies four closely interconnected values influencing the company's management control system. These values include puah manus and lufut dance. The findings underscore the relevance of Timorese cultural values in implementing the company's management control system. This research contributes to advancing a more effective management control system for organizations. The implementation of the puah manus and lufut dance cultures of the Timorese in shaping the management control system is a new area that has not been previously studied. This research is limited to the scope of management control in a company with a Timorese approach and does not compare it with other companies and cultures.