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All Journal Jurnal Konseling dan Pendidikan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Management and Economics Journal (MEC-J) Pendas : Jurnah Ilmiah Pendidikan Dasar PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah Jurnal Akuntansi Trisakti International Journal of Economics and Management Research INJURITY: Journal of Interdisciplinary Studies Enrichment: Journal of Multidisciplinary Research and Development Ulil Albab International Journal of Economics and Management Research Jurnal Simki Economic
Djuni Farhan
Universitas Gajayana Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Ethical Challenges and Dilemmas in Public Sector Budget Execution: Evidence from Indonesia Farhan, Djuni; Lisa, Oyong; Hermanto, Bambang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4940

Abstract

This study investigates the ethical conflicts encountered by public sector accountants during budget execution processes, highlighting the implications for governance, accountability, and public trust. The research aims to explore how professional and organizational pressures shape accountants’ ethical decision-making and the extent to which these challenges compromise integrity in public financial management. Using qualitative methods, semi-structured interviews, focus groups, and document analysis, the study examines ethical dilemmas faced by public sector accountants. The study’s findings reveal three main challenges: conflicts of interest, pressure to meet financial targets, and lack of transparency in budget allocation. These are all intensified by political interference, weak ethical cultures, and limited oversight. In performance-driven environments, accountants often compromise professional standards, leading to misreporting, misuse of public resources, and reduced public trust. Applying Rest’s Four-Component Model, the study highlights how organizational culture shapes ethical decision-making. Recommendations include establishing robust codes of conduct, providing ethics education, and strengthening oversight to foster ethical resilience. The ethical conflicts in budget execution undermine credibility, requiring institutional commitment to integrity, transparency, and supportive leadership to ensure public trust and ethical governance.
Pengaruh Kepemimpinan dalam Meningkatkan Disiplin dan Etos Kerja melalui Budaya Kerja sebagai Variabel Mediasi untuk Meningkatkan Produktivitas Kerja Tenaga Alih Daya Putra, Vandy Faizal; Gunadi, Gunadi; Farhan, Djuni; Haritsar, Yosar
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1579

Abstract

Studi ini mengeksplorasi bagaimana kepemimpinan dapat meningkatkan produktivitas karyawan alih daya melalui pengembangan disiplin kerja, etika kerja, dan budaya kerja. Di banyak organisasi, karyawan alih daya sering menghadapi tantangan seperti terbatasnya kesempatan pelatihan, status pekerjaan sementara, dan keterikatan emosional yang lebih lemah terhadap organisasi. Kondisi ini dapat menyebabkan motivasi dan produktivitas yang lebih rendah. Oleh karena itu, kepemimpinan memainkan peran penting dalam membentuk perilaku kerja yang positif dan menciptakan lingkungan kerja yang mendukung. Tujuan penelitian ini adalah untuk menganalisis bagaimana kepemimpinan secara langsung memengaruhi disiplin kerja dan etika kerja, untuk menguji peran mediasi budaya kerja, dan untuk memahami bagaimana disiplin kerja dan etika kerja berkontribusi terhadap produktivitas karyawan. Dengan menggunakan pendekatan kuantitatif dengan analisis SEM/PLS, studi ini melibatkan karyawan alih daya yang bekerja di organisasi pengguna. Temuan menunjukkan bahwa menunjukkan bahwa kepemimpinan berpengaruh positif dan signifikan terhadap disiplin dan etos kerja, serta diperkuat oleh budaya kerja sebagai variabel mediasi. Disiplin kerja dan etos kerja juga terbukti meningkatkan produktivitas, dengan etos kerja sebagai faktor paling dominan. Kebaruan penelitian ini terletak pada model integratif yang menghubungkan kepemimpinan, budaya kerja, dan perilaku kerja dalam meningkatkan produktivitas tenaga alih daya secara berkelanjutan.
ANALISIS PENGARUH PENGGUNAAN APLIKASI SIMGAJI WEB TASPEN TERHADAP PENGURANGAN KESALAHAN PEMBAYARAN TUNJANGAN KELUARGA ASN DENGAN KEDISIPLINAN SEBAGAI VARIABEL MEDIASI Yunita Wibawani; Martaleni; Djuni Farhan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46402

Abstract

This study aims to analyze the effect of the use of the SIMGAJI Web Taspen application on reducing errors in family allowance payments for Civil Servants (ASN), with discipline as a mediating variable. The background of this research is based on the continued occurrence of payment errors despite the implementation of a digital payroll system in the Government of Probolinggo Regency.This research employs a quantitative approach using a survey method involving 54 payroll treasurers from Regional Apparatus Organizations (OPD). Data analysis was conducted using Structural Equation Modeling based on Partial Least Square (SEM-PLS) to examine the relationships between variables.The results show that the use of the SIMGAJI Web Taspen application has a positive and significant effect on reducing errors in family allowance payments. In addition, the use of the application also positively influences the level of ASN discipline. ASN discipline is proven to have a significant effect on reducing payment errors and also acts as a mediating variable in the relationship between application usage and the reduction of payment errors. The R² values of 0.49 for discipline and 0.587 for the reduction of payment errors are both categorized as moderate, indicating that the model has sufficient explanatory power for the relationships among variables.These findings indicate that the success of information system implementation is not only determined by technology but also by user behavior, particularly discipline in data management. Therefore, improving the quality of application usage should be accompanied by strengthening ASN discipline to minimize payment errors and enhance payroll accuracy.
Co-Authors A Halim Abdul Halim Abdul Halim Afifah, Hasna Nur Agus Suprayoga Ahmad Dahlan Anie Herawati Ardhia, Olivia Maharani Azizi, Bagus Salam Bambang Hermanto Dewi, Tutik Ning Rahayu Surya Dolok Saribu, Alfriado Leonard Noprian Dwi Hariyani Dwi Orbaningsih Dyah Sawitri Ernani Hadiyati Farida, Siti Juni Fx. Bhakti Hendrakusuma Gunadi Gunadi Gunadi Hariyani, Dwi Hertato, Roni Indrasmono, Malikoes Arisnadi Ismail Saleh Karuniawati, Santi Dwi Juli Martaleni - Muhardi Muhardi Mustiadi, Mustiadi NANANG HERMANTO Nasir, M. Jamal Abdul Oyong Lisa Pratamasari, Frinta Puji Agus Kurniawan Puji Agus Kurniawan Putra, Vandy Faizal Rachmat Surya Hadi H.N - Rosidi Rosidi Sudarwis Sudrajad, Eka Yudha Sugeng Mulyono Sumarni Sumarni Sumarni Sumarni Tatas Ridho Nugroho Umi Muawanah Umi Mu’awanah Warna, Hindalah YOSAR HARITSAR Yunita Wibawani Yusuf, Rr. Nurul Zulaekha