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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas International Journal of Social Science, Education, Communication and Economics BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen Journal of Applied Accounting Journal of Economics and Management Scienties Equivalent : Journal of Economic, Accounting and Management Tadulako Social Science and Humaniora Journal Economic and Business Horizon JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Meldawati, Lucyani
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Strategic Role of Internal Audit in Strengthening Good University Governance Betty, Betty; Meldawati, Lucyani; Mustamin, Mustamin; Erwinsyah, Erwinsyah; Vira, Natalin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3879

Abstract

Good University Governance (GUG) is an essential concept for fulfilling the goals of higher education institutions. Universities can effectively support this by implementing the five principles of GUG, aided by organizational units like the Internal Control Unit (Satuan Pengawas Internal/SPI) within the institution. This study seeks to analyze the influence of the Internal Control Unit on the implementation of Good University Governance at Tadulako University. Using a quantitative method, the research was conducted at Tadulako University in Palu, with data gathered from 57 respondents selected through incidental sampling. The research tools were verified for validity and reliability. Data analysis utilized descriptive statistics and simple regression analysis. Results show that the Internal Control Unit has a positive effect on Good University Governance. Therefore, it is crucial for all stakeholders to acknowledge the Internal Control Unit’s role to strengthen its impact on effective university governance.
Sosialisasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SMP Lab School UNTAD Karim, Fikry; Saleh, Fadli Moh.; Meldawati, Lucyani; Lande, Marisa Pratiwi
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v2i2.18

Abstract

Program Bantuan Operasional Sekolah (BOS) yang diberikan oleh pemerintah berfungsi untuk mendukung dan mendanai operasional di sekolah. Namun keberhasilan program pemerintah ini tidak lepas dari pengelolaan keuangan di sekolah. Salah satu faktor yang mempengaruhi keberhasilan program Bantuan Operasional Sekolah (BOS) adalah pengelolaan dana dan semua sumber daya yang tersedia dalam program Bantuan Operasional Sekolah (BOS). Pada Surat Edaran nomor SE-02/PJ/2006 mengenai “Pedoman pelaksanaan kewajiban perpajakan dengan penggunaan dana BOS oleh bendaharawan atau penanggung jawab pengelolaan penggunaan dana BOS di masing-masing unit penerima”. Dalam hal ini Bendahara BOS merupakan bendahara yang ditunjuk oleh pemerintah yang berada di lingkungan Instansi Sekolah, memiliki kewajiban memotong dan memungut pajak atas belanja pegawai, belanja barang modal dan lainnya. Pelaksanaan kegiatan pengabdian pada masyarakat berlangsung pada hari hari jumat, tanggal 12 Agustus 2022, jam 13.30 sampai dengan jam 15.00 WITA, bertempat di SMP Lab School Untad, yang beralamatkan di Jl. beralamat di Jl. Setia Budi, Palu timur, Besusu Tengah, Kec. Palu Timur, Kota Palu, Sulawesi Tengah. Kegiatan tersebut dihadiri oleh 30 orang yang terdiri dari kepala sekolah, bendahara BOS, dan guru. Tim pengabdi secara keseluruhan memberikan pemaparan mengenai Perhitungan Pajak Dana Bantuan Operasional Sekolah (Bos). Setelah melakukan pemaparan materi, tim pengabdi mengadakan diskusi bersama peserta mengenai permasalahan yang mereka hadapi berkaitan dengan Perhitungan Pajak Dana BOS
THE EFFECT OF LEADERSHIP STYLE, ORGANIZATIONAL COMMITMENT, AND UNDERSTANDING OF GOOD GOVERNANCE ON GOVERNMENT AUDITOR PERFORMANCE IN BPKP CENTRAL SULAWESI REPRESENTATIVE Masdar, Rahma; Pattawe, Abdul; Meldawati, Lucyani
Tadulako Social Science and Humaniora Journal Vol. 1 No. 1 (2020): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

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Abstract

This study aimed to determine and analyze the influence of leadership style, organizational commitment, and understanding of good governance on auditor performance. This study used a purposive sampling method by giving criteria for sampling. Data collection was carried out by distributing questionnaires to BPKP auditors. Primary data were obtained from the responses of respondents through the distribution of questionnaires, observations and interviews. Data were analyzedusing Multiple Linear Regression with the help of IBM SPSS Statistics 25. The results showed that leadership style, organizational commitment, and understanding of good governance simultaneously had a significant effect on auditor performance. Partially, leadership style had a significant effect on auditor performance, organizational commitment had a significant effect on auditor performance, and understanding of good governance had a significant effect on auditor performance.
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
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.
THE EFFECT OF APPARATUS COMPETENCE IN VILLAGE FUND MANAGEMENT AND THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT (A SURVEY AT VILLAGE OFFICES THROUGHOUT MASAMA DISTRICT): Lestari, Ni Komang Sindy; Masdar, Rahma; Din, Muhammad; Meldawati, Lucyani; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53365

Abstract

Abstract This study aimed to analyze the effect of village fund management officials’ competence and the implementation of the Village Financial System on the accountability of village fund management. The research problem focused on weaknesses in village fund accountability at the village government level. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 70 village officials involved in village fund management. Multiple linear regression analysis was applied to analyze the data. The results show that the competence of village fund management officials has a positive and significant effect on village fund management accountability. In addition, the implementation of the Village Financial System has a positive and significant effect on accountability. Simultaneously, both variables significantly influence village fund management accountability. This study concludes that improving officials’ competence and optimizing the village financial system play an important role in enhancing accountability in village fund management.  Keywords: officials’ competence, village financial system, accountability, village funds
Pengaruh Digitalisasi Akuntansi Sektor Publik Dan Kompetensi Aparatur Keuangan Terhadap Akuntabilitas Dana Bantuan Sosial Dengan Peran Budaya Birokrasi Sebagai Variabel Moderasi Mutmainah, Mutmainah; Usman, Rudy; Din, Muhammad; Meldawati, Lucyani
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.438

Abstract

This study aims to analyze the influence of public sector accounting digitalization and financial apparatus competency on the accountability of social assistance funds, with bureaucratic culture as a moderating variable. The approach used is quantitative with associative research type. The data used consists of primary and secondary data. Primary data was obtained by distributing questionnaires to 34 respondents who are apparatus at the Social Service of Parigi Moutong Regency involved in the management of social assistance funds, while secondary data was obtained from related documents at the agency. The data analysis technique used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the help of WarpPLS software. The results of the study indicate that public sector accounting digitalization does not significantly affect the accountability of social assistance funds. The competence of financial apparatus has a positive and significant effect on accountability. Bureaucratic culture does not act as a moderating variable in the relationship between accounting digitalization and financial apparatus competency on accountability. This study shows that increasing accountability in the management of social assistance funds is more influenced by the quality of human resources than by the implementation of digital systems. This finding emphasizes the importance of strengthening apparatus competency in supporting accountable public financial management.
Co-Authors Abda Abda Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Afgymnastiardin, Afgymnastiardin Afrilia, Viki Ahmad, Shidq Dhiyaurrahman betty betty Chairil Furqan, Andi Erwinsyah Erwinsyah Femilia Zahra Fikry Karim Fisy Amalia Furqan, Andi Chairil Gunarsa, Arif Indriyani, Dita Lande, Marisa Pratiwi Latifah Sukmawati Yuniar Lestari, Ni Komang Sindy Masruddin Masrudin Masrudin, Masrudin Megawati - Megawati, Nani Muhammad Din Munawarah Munawarah, Munawarah Mustamin Mustamin Mutmainah Mutmainah Nadhira Afdalia, Nadhira Nasrun Naida Nina Yusnita Yamin Nur Faliza Putra, Yosua Angkasa Rahma Masdar Rudy Usman Saleh, Fadli Moh Saleh, Fadli Moh. Selvyana Suryadi Hadi Tonny Yuwanda Vira, Natalin