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All Journal Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan Journal of Governance Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Journal on Education Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi : Transparansi dan Akuntabilitas Soso-Q : Jurnal Manajemen International Journal of Business, Law, and Education Jurnal Ilmiah Raflesia Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Pattimura Proceeding : Conference of Science and Technology International Journal of Economics (IJEC) Jurnal Pengabdian kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Usmany, Paul
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura Ambon, Indonesia
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Analysis Of Village Fund Management In Realizing Good Governace (Study In Pelauw Village In Pulau Haruku District) Rasyid Latuconsina; Paul Usmany; Salomi Jacomina Hehanussa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9466

Abstract

This study aims to analyze the management of Village Funds in realizing good governance in Pelauw Village, Pulau Haruku District. This study uses a qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, with key informants including the Village Head, Village Secretary, Village Treasurer, Village Consultative Body (BPD), and community leaders. Data analysis was conducted using interactive analysis techniques by Miles, Huberman, and Saldana, which include data reduction, data presentation, and conclusion drawing. The results show that the management of Village Funds in Pelauw Village does not fully reflect the principles of good governance. Transparency of financial information is still limited, accountability for budget realization reports is not consistent with regulations, and community participation in village deliberations is often merely a formality. The main obstacles faced include limited capacity of village officials, lack of utilization of information technology such as the SISKEUDES application, and weak community oversight mechanisms. This study concludes that to realize transparent, accountable, and participatory management of Village Funds, it is necessary to strengthen the human resource capacity of village officials, provide supporting information technology facilities, and increase public awareness of their important role in planning and monitoring village development
Relevant Information and Managerial Performance: The Moderating Role of Accounting System Digitalization in State-Owned Banks Harahap, Irga Anugrah Safira; Usmany, Paul; Gasperz, Jefry
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9530

Abstract

This study aims to examine the effect of job relevant information on managerial performance and to analyze the moderating role of accounting system digitalization in state-owned banks (Bank BUMN). Grounded in contingency theory, the study hypothesizes that job relevant information positively influences managerial performance and that accounting system digitalization strengthens this relationship. A quantitative research design with a survey method was employed. Data were collected using structured questionnaires from 40 employees of Bank BUMN in Jambi City who were directly involved in accounting and reporting activities. The data were analyzed using moderated regression analysis to test both direct and interaction effects among variables. The results show that job relevant information has a positive and significant effect on managerial performance, indicating that the availability of task-relevant information supports effective managerial decision-making. However, accounting system digitalization does not moderate the relationship between job relevant information and managerial performance. These findings suggest that the effectiveness of managerial performance is primarily determined by the quality and relevance of information rather than the level of system digitalization alone. The study contributes to the development of management accounting literature by highlighting the contingent role of digitalization in the public banking context. Practically, the results imply that Bank BUMN should prioritize improving the quality of job relevant information while aligning digital accounting systems with managerial decision-making needs. Future research is encouraged to expand the research context and incorporate additional contingency factors to further explain variations in managerial performance.
The Effect of Carbon Emission Disclosure on Firm Values with Environmental Performance and Media Exposure as a Moderating Variable Husein, Hartina; Usmany, Paul; Tiara, Tiara
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p429-440

Abstract

This study aims to examine the effect of carbon emission disclosure on firm value, and to determine whether environmental performance and media exposure moderates these relationships. Using a quantitative approach with secondary data form annual reports and sustainability reports, this research employs Moderated Regression Analysis test the hypotheses. The sample consist of 20 companies from carbon-intensive sectors (energy, industry and transportation). Firm value is measured using Tobin’s Q, carbon emission disclosure by a dummy variable, environmental performance by ISO 14001 certification, and media exposure by dummy coding of media coverage. Result finding that carbon emission disclosure has a significant positive effect on firm value, but media exposure does not significantly moderate the relationship between carbon disclosure and firm value. This study supports signaling theory and legitimacy theory confirming carbon disclosure serves as a positive signal to investors and enhances corporate legitimacy. It also extends the understanding of stakeholder influences in emerging markets like Indonesia. Interestingly, while environmental performance strengthens this relationship, media exposure does not, suggesting in the Indonesian context, formal certification is more credible than media narratives.
Analisis Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) Dan Market Value Added (MVA) Rama Danu Ikhsan; Paul Usmany; Hempry Putuhena
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.868

Abstract

— Technology companies are one of the rapidly growing sectors and have great potential to be developed, especially in the current era of digitalization. This study aims to see how EVA and MVA-based performance measurements are in technology companies in 2020-2022. There are 2 measurement methods, namely the Economic Value Added (EVA) and Market Value Added (MVA) methods. The approach taken to answer the research objectives is a descriptive quantitative approach. This study uses 12 companies as samples and observations were carried out for 3 years, so the number of observation data is 36. Using the EVA and MVA methods, technology companies can find out whether the strategies and investments made have provided optimal results or not. The results of this study show that the EVA value is greater than 0. So that it can increase investor confidence in the company's performance and has the potential for future growth. From the MVA perspective, it shows that 10 companies have good financial performance because they have an MVA value of more than 0. But 1 company experienced fluctuations and 1 company had an MVA value of less than 0
The Effect Of Green Accounting,And Environmental, Social, and Governance on Firm Value With Firm Size as a Moderating Variable Dewi Nidia Soepriadi; Christina Sososutiksno; Paul Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9790

Abstract

This study aims to empirically examine the effect of Green Accounting and Environmental, Social, and Governance (ESG) on Firm Value, with Firm Size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population in this study was all mining companies listed on the IDX, with a sampling technique resulting in 32 observational samples. The data analysis method used was Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results of the study indicate that Green Accounting does not have a significant effect on Firm Value with a significance value of 0.951. Conversely, ESG was found to have a positive effect on Firm Value at a significance level of 10% with a value of 0.080. Regarding the moderating role, Firm Size was unable to moderate the effect of Green Accounting on Firm Value (significance value of 0.965). However, Firm Size was proven to moderate the effect of ESG on Firm Value with a negative (weakening) relationship direction at a significance level of 10% (significance value of 0.085). The results of the analysis also show that Firm Size acts as a Quasi Moderator (Pseudo Moderator) in this research model. Simultaneously, this model has a significance value of 0.014 with the ability to explain variations in Firm Value of 26.4% (Adjusted R Square)
The Effect of Obedience and Self-Efficacy Pressure on Audit Judgment with Religiosity as a Moderation Variable (Study at BPK Maluku Province) Alexander Rivan Gaspersz; Dwi Haryanti; Paul Usmany; Christina Sososutiksno; Jefry Gasperz
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9949

Abstract

This study aims to analyze the influence of obedience pressure and self-efficacy on audit judgment with religiosity as a moderation variable in auditors at the Maluku Provincial Financial Audit Agency (BPK). The phenomenon of weak audit judgment often arises due to high obedience pressure, low auditor self-efficacy, and lack of religiosity value in the professional decision-making process. This study uses a quantitative approach with a survey method. Data was collected through a questionnaire distributed to BPK auditors in Maluku Province, then analyzed using moderation regression. The results of the study are expected to strengthen the theory of audit judgment by showing that the pressure of obedience decreases the quality of audit judgment, while self-efficacy and religiosity strengthen the ethical decision of auditors. This research has implications for improving the development of ethics, religiosity, and professionalism of auditors within state financial audit institutions.
Co-Authors Abi Suar Ade Onny Siagian Adri Gunawan Ahmad Salabi Aji, Lexi Jalu Alexander Rivan Gaspersz Alfrin Ernest M. Usmany Altje Delaya Tamole Amelia Josefin Viotty Radianto Andi Harmoko Arifin Anggitya Alfiansari Anna M. Ngabalin Arie Fitria As’ady, Mustofa Baiena, La Bakri, Asri Ady Budi Mardikawati Cahyono, Ari Nugroho CHRISTINA SOSOSUTIKSNO DEWI NIDIA SOEPRIADI Dwi Hariyanti Dwi Haryanti Ekron Rupisiay Elismayanti Rembe Engko, Cecilia Eva Anggra Yunita Febbraio Pierre Alfons Ferry H. Basuki Ferry H. Basuki Flora Grace Putrianti Fryan Sopacua Gerrit M. Pentury Godlif Sianipar Hadirman Hadirman Harahap, Irga Anugrah Safira Hartina Husein Hempry Putuhena Husein, Hartina Irawan Yuswono Irmawati Irmawati Ivon Mukaddamah Jasmin Jefry Gaspersz Jefry Gasperz Jefry Gasperz Komang Ariyanto Kristiono, Natal Kune, Debiyanti Kusiyah Latif, Rahmawati Lewier, Imanuella Gizkha Linda Grace Loupatty` Lona, Benedicta Leonie Chintia Btari Lona, Benedicta Leonie Chintya Loso Judijanto Loupatty, Linda Loupatty, Linda Grace Made Susilawati Makatita, Josephus Alberth Maryam Sangadji Maxwell Gilbert Malaihollo Mislan Sihite, Mislan Mohammad Iskandar Dzulkurnain Mudassir, Andi Muhammad F. Laitupa Nofarita, Etza Pattiasina, Petrus Jacob Rama Danu Ikhsan Rasyid Latuconsina Ribka Shintia Febriarti Bonara Rima Rachmawati Rupisiay, Ekron Salomi Jacomina Hehanussa Sandy Wendikasari, Luh Ade Calista Senda Yunita Leatemia Soegiarto, Ita Sosutiksno, Christina Suhardi Suhardi Suryani, Ni Kadek Tiara, Tiara Titaley, Wilisen Josafat Alexsander Titik Purwati Tomi Apra Santosa Tri Martial Trisye Natalia Kilay Try Wahyu Utami Usmany, Alfrin E. M. USMANY, ALFRIN ERNEST MARTHEN Wibowo, Teguh Setiawan Yulian Sahri