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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 International Journal of Economics (IJEC) Jurnal Pengabdian kepada Masyarakat Jurnal Riset Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi
Usmany, Paul
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura Ambon, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Other

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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 Irga Anugrah Safira Harahap; Paul Usmany; Jefry Gasperz
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 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)
Tata Kelola Aset Daerah Berbasis Akuntansi Pemerintahan dan Implikasinya terhadap Kinerja Organisasi serta Transparansi Publik pada Dinas Pemuda dan Olahraga Provinsi Maluku Siti Arifah; Ferry H. Basuki; Kevin Hermanto Tupamahu; Christina Sososutiksno; Paul Usmany
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4144

Abstract

Regional asset management is a critical component of effective, transparent, and accountable public governance. However, findings from the Audit Board of the Republic of Indonesia indicate that regional asset management continues to face challenges related to administration, inventory management, reporting, and asset utilization. This study aims to analyze the implementation of government accounting-based regional asset governance and its implications for organizational performance and public transparency at the Youth and Sports Office of Maluku Province. The study employed a mixed methods approach using a sequential explanatory design. Quantitative data were collected through questionnaires distributed to officials involved in regional asset management, while qualitative data were obtained through interviews, observations, and document analysis. Quantitative data were analyzed using descriptive statistics and linear regression, whereas qualitative data were analyzed through data reduction, data display, and conclusion drawing. The findings reveal that the implementation of government accounting-based asset governance, encompassing asset planning, administration and inventory, utilization, safeguarding and maintenance, reporting, supervision, and control, contributes to improved organizational performance and public transparency. Effective asset governance supports program effectiveness, resource efficiency, service quality, and transparency in asset management information. The study also found that successful implementation is influenced by regulatory support, organizational commitment, and compliance with Government Accounting Standards. Meanwhile, major constraints include limited human resource capacity, inadequate asset data updating, and insufficient integration of asset information systems. This study contributes to the development of regional asset governance practices within sectoral government agencies to enhance organizational performance and public transparency.
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 Hartina Husein Hempry Putuhena Husein, Hartina Irawan Yuswono Irga Anugrah Safira Harahap Irmawati Irmawati Ivon Mukaddamah Jasmin Jefry Gaspersz Jefry Gasperz Jefry Gasperz Kevin Hermanto Tupamahu Kilay, Trisye Natalia 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 Petrus Jacob Pattiasina Rama Danu Ikhsan Rasyid Latuconsina Ribka Shintia Febriarti Bonara Rima Rachmawati Rupisiay, Ekron Salomi Jacomina Hehanussa Sandy Wendikasari, Luh Ade Calista Senda Yunita Leatemia Siti Arifah Soegiarto, Ita Sosutiksno, Christina Suhardi Suhardi Suryani, Ni Kadek Titaley, Wilisen Josafat Alexsander Titik Purwati Tomi Apra Santosa Tri Martial Try Wahyu Utami Usmany, Alfrin E. M. USMANY, ALFRIN ERNEST MARTHEN Wibowo, Teguh Setiawan Yulian Sahri