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Sinergi Internal Control dan Manajemen Risiko dalam Pengelolaan Anggaran Daerah: Studi Kasus pada Pemerintah Kabupaten Bengkulu Tengah Amelia, Ivana; Fachruzzaman, Fachruzzaman; Fadli, Fadli; Hanif, Padlim
Serat Acitya Vol. 15 No. 1 (2026): April Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/0rf01y96

Abstract

Pengelolaan anggaran daerah memerlukan sistem pengendalian internal yang efektif serta penerapan manajemen risiko yang terintegrasi untuk mendukung tercapainya tujuan pembangunan secara optimal. Namun, pada praktiknya masih banyak pemerintah daerah menghadapi persoalan berupa rendahnya kualitas perencanaan, lemahnya pengawasan, ketidaktepatan prioritas belanja, serta belum optimalnya pemanfaatan sumber daya fiskal. Penelitian terdahulu umumnya membahas pengendalian internal dan manajemen risiko secara terpisah, sedangkan kajian mengenai sinergi keduanya dalam pengelolaan anggaran daerah, khususnya pada daerah dengan kapasitas fiskal terbatas, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis sinergi antara internal control dan manajemen risiko dalam pengelolaan anggaran pada Pemerintah Kabupaten Bengkulu Tengah. Penelitian dilakukan dengan metode kualitatif melalui wawancara mendalam, observasi, dan telaah dokumen, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa internal control telah berjalan secara normatif melalui fungsi pengawasan APIP. Namun, penerapan manajemen risiko masih bersifat administratif dan belum menjadi dasar utama dalam pengambilan keputusan anggaran. Temuan ini menunjukkan kebaruan bahwa integrasi pengawasan internal berbasis risiko menjadi model penting dalam meningkatkan efektivitas, efisiensi, akuntabilitas, dan kualitas tata kelola keuangan daerah.
Internal Control Systems and Follow-Up Audits of Financial Statement Quality with Government Governance as Moderating Simatupang, Valentina; Fadli, Fadli
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5407

Abstract

Purpose: This study seeks to examine how weaknesses in internal control systems and follow-up on research results on the quality of local government financial reports, with good government governance serving as a moderating variable for the 2020-2023. Methodology/approach: This research employs a quantitative approach, applies purposive sampling for data collection and utilizes PLS for the analytical testing. Results/findings: Weaknesses in internal control systems are found to negative influence the quality of local government financial report. In contrast, follow-up actions on audit finding contribute positively to improving report quality. Furthermore, the implementation of good governance has been proven to lessen the negative impact arising from internal control defecies toward the quality of financial reports. Concurrently, it also reduces intensity of the association between audit follow-up actions and the overall quality of financial statements. Conclusions: Weak internal controls reduce reporting quality, while audit follow-up improves reporting outcomes. GGG strengthens mitigation of SPI weaknesses but may weaken the effectiveness of TLHP when governance practices remain procedural rather than substantive. Strengthening substantive governance practices is crucial to improving reporting integrity. Limitations: This study is limited to the period 2020-2023, covering only regency/city governments, and uses predicates for good governance, so the results do not fully represent the broader situation. Contributions: This study expands the existing discourse on public sector accountability while providing practical guidance for local governments in enhancing the quality of financial statements by reinforcing internal controls, ensuring effective audit follow-up, and institutionalizing good governance practices.
Intellectual Capital, Sustainability Report, and the Performance of Financial Sector Companies Komalasari, Mimi; Fadli, Fadli
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.6230

Abstract

Purpose: This study aims to examine the effect of Intellectual Capital and Sustainability Report disclosure on firm performance in financial sector companies listed on the Indonesia Stock Exchange. Research methodology: This study adopts a quantitative research design using secondary data obtained from financial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 92 companies, yielding 368 firm-year observations selected through purposive sampling. Intellectual Capital is measured using the Value-Added Intellectual Coefficient (VAIC™), while Sustainability Report disclosure is measured using the Sustainability Report Disclosure Index (SRDI) based on the Global Reporting Initiative (GRI) Standards. Firm performance is measured using Return on Assets (ROA) and Tobin’s Q. Data analysis is conducted using panel data regression with a fixed effects model. Results: The findings show that Intellectual Capital positively and significantly affects ROA, indicating improved profitability, but negatively affects Tobin’s Q, suggesting the market does not fully value intellectual capital. Sustainability Report disclosure has no significant effect on ROA but negatively affects Tobin’s Q. Conclusions: Overall, Intellectual Capital contributes to accounting-based performance but is not yet positively reflected in market valuation, while Sustainability Report disclosure has not generated immediate financial or market benefits in the financial sector. Limitations: This study is limited to financial sector companies during the post-pandemic period and relies on firm-specific effects captured by the fixed effects model. Contributions: This study extends the Resource-Based View and Stakeholder Theory by showing how Intellectual Capital and Sustainability Report disclosure affect both accounting- and market-based performance in Indonesia’s financial sector.
The Impact of Rice Intensification Three Times a Year (IP300) on Rice Field Degradation in West Lombok District Yusuf, M; Fadli, Fadli; Rahayu, Muji
Jurnal Biologi Tropis Vol. 26 No. 2 (2026): April - Juni
Publisher : Biology Education Study Program, Faculty of Teacher Training and Education, University of Mataram, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jbt.v26i2.12344

Abstract

The aim of this research are to: (1) Identify the main factors in the implementation of IP300 that contribute to the degradation of rice fields in West Lombok Regency; (2) Formulate a strategy for mitigating rice field degradation that supports increased productivity without sacrificing soil quality in the IP300 implementation area; and (3) Evaluate farmers' perceptions and responses to the impact of IP300 on soil fertility and sustainability of farming businesses. The method used is a descriptive method, while data collection uses survey techniques and literature studies. The results of the study indicate that: (1) The main factors of land degradation in the implementation of IP300 in West Lombok Regency are: intensification of chemical fertilizer use, intensive pesticide use, and planting systems and cultivation practices in IP300; (2) The strategy for mitigating rice field degradation that supports increased productivity without sacrificing soil quality in the IP300 implementation area is: restoration of soil function through balanced fertilization, adaptive irrigation, crop diversification, IPM, and adoption of precision technology; and (3) The perception and response of rice farmers to IP300 are starting to shift from simply pursuing productivity to awareness of sustainability. However, adaptive responses have only emerged in some farmer groups.
Label “Buatan AI” pada Iklan TikTok untuk Produk Hedonik: Peran Pengetahuan Persuasi (Konseptual vs. Sikap) terhadap Sikap terhadap Iklan Simamora, Rospita; Fadli, Fadli; Nasution, Muhammad Dharma Tuah Putra
ARZUSIN Vol 5 No 6 (2025): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i6.8474

Abstract

The adoption of AI auto-labeling by TikTok since 2024 has established transparency in AI use as a new standard in digital advertising; however, its impact on consumer responses, particularly for hedonic products that are sensitive to warmth and authenticity, remains insufficiently understood. Drawing on the Persuasion Knowledge Model (PKM), this study distinguishes ad-specific persuasion knowledge (PK) into a conceptual dimension (recognition of content as advertising) and an attitudinal dimension (skepticism toward persuasive motives), and examines how the “AI-generated” label influences both dimensions and, in turn, attitude toward the ad (Aad). Using a between-subjects experimental design with a sample of 387 Indonesian TikTok users aged 18–35 years, this research manipulated the presence of an AI label on TikTok ads for a hedonic product (premium snacks). Data were analyzed using path analysis with PLS-SEM. The results show that the AI label significantly increases conceptual PK (β = .487, p < .001) and attitudinal PK (β = .312, p < .001), while conceptual PK in turn strengthens attitudinal PK (β = .394, p < .001). Attitudinal PK subsequently reduces Aad significantly (β = –.618, p < .001). Serial mediation analysis confirms the pathway AI label → conceptual PK → attitudinal PK → Aad (β = –.118, 95% CI [–.172, –.066]) with full mediation (total effect β = –.391). These findings provide three main contributions: (1) formalizing the separation of cognitive (conceptual PK) and affective (attitudinal PK) effects of AI-use disclosure; (2) demonstrating a trade-off between AI transparency and the advertising effectiveness of hedonic products in short-form video contexts; and (3) offering practical implications for TikTok advertisers in the form of content humanization strategies (human-in-the-loop narratives, warmth cues) and label format design (placement at the beginning of the video, semi-transparent display) to preserve affective effectiveness while remaining ethical and transparent. The study concludes that AI transparency, although normative and increasingly unavoidable, entails persuasive costs that need to be mitigated through warm and authentic creative design.
Brand Activism pada Pasar Konsumen dan Dampaknya terhadap Purchase Intention: Peran Brand Trust sebagai Mediating Mechanism Turnip, Ivo Arfiani; Fadli, Fadli; Nasution, Muhammad Dharma Tuah Putra
ARZUSIN Vol 5 No 6 (2025): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i6.8475

Abstract

Although brand activism has attracted growing attention in the marketing literature, studies that specifically examine the psychological mechanisms through which brand activism influences purchase intention in emerging markets remain limited. This study aimed to analyze the effect of brand activism on purchase intention with brand trust as a mediating variable in the context of the Indonesian consumer market. A quantitative approach with a cross-sectional survey design was employed, involving 385 millennial and Generation Z respondents in Indonesia selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using Structural Equation Modeling (SEM) with AMOS 24.0. The results show that brand activism has a significant positive effect on purchase intention (β = 0.412, p < 0.001) and brand trust (β = 0.536, p < 0.001). Brand trust also significantly affects purchase intention (β = 0.539, p < 0.001) and partially mediates the relationship between brand activism and purchase intention (indirect effect = 0.289, p < 0.001), with a total effect of 0.701. These findings contribute to the development of consumer–brand relationship theory by identifying trust as a critical mediating mechanism and by extending understanding of the effectiveness of brand activism in emerging markets with distinctive socio-cultural characteristics. The study concludes that authentic and consistent brand activism is crucial for building consumer trust and encouraging purchase intention, and recommends that brand managers design activism strategies that prioritize authenticity, long-term commitment, and tangible social impact. The implications of this research include a theoretical contribution to the literature on conscious consumerism and practical implications for companies targeting consumers who are concerned with social issues, while also opening opportunities for further research on the differential effects of various types of activism and cultural boundary conditions.
Co-Authors Abdul Hafidz Abdullah Abdullah Abdullah, Ifnu Abdul Aziz Adelia, Nurul Adi Putra, Danang Aeko Fria Utama FR Afifah, Siti Afriansyah, Berli Ahmad Jupri Ahmad Syahwier, Coki Aisyah Saleh, Nur Akbar, Khairul Akip, M Al Farisy, Alexandria Firdaus Al Rakhmah, Sulistina Alda, Alda Alfiani Alfiani, Alfiani Alfiansyah, Andika Aman Aman Amara, Ulfha Suryana Amelia, Ivana Amira Nabila Amirah, Asriwati Amiruddin Amiruddin Amrizal Amrizal Ananda, Beby Karina Fawzeea Sembiring Ananda, Puteri Andi Nikhlani Andi Noor Asikin Anggraeni, Lutvi Angraeni, Rachmi Anharudin, Anharudin Anharudin, Anharudin Anjanika, Yonifia Anna Apriana Hidayanti Anwar Anwar Ardiawan, Ardiawan Ariani, Dinie Arlina Nurbaity Lubis Armawati Armawati, Armawati Arung, Kiki AS, Amru Bin Asmar Asri, Rahmadi Athira, Dini Atsiqah, Fadhlin Akbar Ayu Puspita, Intan Aziz, Ahmad Rijal Azzahra, Amalia Bahri bahri Baidhawi Baidhawi Barmawi -, Barmawi Bonggoibo, Olga Budi Juliandi Budi, Hasiun Burhan, Hasniar Cahya, Maeliandri Aulia Cahyono, Yohana Citra Utami Dahara, Julia Dalimunthe, Ritha F. darsiani, Darsiani Dewantoro, Riy Dewi Hastuty Diana Puspita Dina Novita Dipokusumo, Bambang Diva, Ni Putu Natasa Donny Fernando Doyosi, Riri Putri Eka Fitriyani, Eka Eka R Gunardi Eka Sari, Erni Ely Yuliawan Endang Sulistya Rini Eriman, Laode Erny Kusdiyah Erwiantono Fachruzzaman, Fachruzzaman Fajriani, Nurdani Farhan, Andi Fathorroji, Fathorroji Febri, Suri Purnama Febriana, Rahmi Ferdiansyah Ferdiansyah Fernando, Donny Firat Meiyasa Fitriani, Devia Fitriyana Fitriyana, Fitriyana Fransiskus, Ronaldo Fuad Farras Gazalin, Junaid Ginting, Kevin Hizkya Hadi Saputra Panggabean Hafni Zahara Halimatusyadiah, Halimatusyadiah Hambali Hambali Hambari, Hambari Hamid, Hasnaini Hanif, Padlim Hanisah, Hanisah Hardiansyah Hardiansyah Harianto Harianto Hariati , Fitria Hartati Hartati Hartono Hartono Haser, Teuku Fadlon Hasnah Hasnah Hasnawati Helmin Rumbiak, Helmin Herawansyah, Herawansyah Heronimus Sinyo Kelen, Lusianus Hertiana, Hertiana Hilman Ahyadi Husri, Hasiwulansi I Ketut Budastra, I Ketut I Wayan Patrayasa, I Wayan Ibrahim Ibrahim Ihu, Safardan Ko Imanuel Putra, Jovan Indah, Zainatuts Tsaniyah Irada Sinta Irvan Tasnur Iskandar, Ratnasari Isma Coryanata Ismadi Ismadi Jailani Jailani Jasmine, Cinta Aurel Jaya, Hanipan Iwan Juhardi, Ujang Justicia, Adhisty Kharisma Kalukur Lili, Andreas Kamarudin, Anna Permatasari Kassaming Kembaren, Emmia Tambarta Kholis Ernawati Khrisna Agung Cendekiawan Komalasari, Mimi Kuncoro, Zain Bagus Kusman, Hardi Kusumadi Laila Nazirah Lesmana, E. Lestari, Fitri Dewi Lien Damayanti Lilik Hidayati, Lilik Lindriani, Lindriani Lisa Martiah Nila Puspita Lismawati, Lismawati M Yusuf M. Yogi Riyantama Isjoni Maelia, Wina Magfirah, Afdalul Mahmud, Andi Tenri Bau Astuti Mandalika, Eka Nurminda Dewi Manullang, Stevania Mardin, Yuzuf marhalim, marhalim Maria Estela Karolina Martiah, Lisa Martiah Nila Mashuri Mashuri Masnita, Masnita Masriani . Maulana, Mirza Much Meilisa, Mulya Melinda, Rekha Meutia Nauly Minarti, Aznia Mishbahuddin, Mishbahuddin Mizanuddin Sitompul MMSI Irfan ,S. Kom Montolalu, Ivan Adrian Muammar Muammar, Muammar Muh Akbar Muhamad Siddik Muhammad Dharma Tuah Putra Nasution Muhammad Idris Muhammad Mabrur Muhammad Rapita Kun Panuluh Muhsin Efendi Muji Rahayu Murdani Murdani, Murdani Murdiana, Murdiana Mustika, Juli Nasution, Ahmad Syarif Neliyawati Nengi Retang, Meldi Ni Made Nike Zeamita Widiyanti Nilahayati Ningsih, Eka Sarofah Nirmalasari, Fadhilah Ayu Nofriadi Nofriadi Novita Sari Nur Cholis Nura, Nura Nurbayani Nurbayani Nurdan, Nurdan Nurhajijah, Nurhajijah Nurkhamim, Nurkhamim Nurlia Nurlia Nursan, Muhammad Oihu, Safardan Ka Oktaviani, Tetra Pahrizal, Pahrizal Pande Komang Suparyana Pesha, Indry Nirma Yunizul Plasay, Makkasau Prasedya, Eka Sunarwidi Prasetya, Muhammad Dimas Pratama, Agus Prima Dewi Kusumawati Pudyastuti, Rita Rena Purnama, Rizsky Wan Purnama, Rizskywan Purwanti, Eka Rela Pradana Putra, Rusnardi Rahmat Putri Hasmika, Ela putri, ika Putri, Riza Rabbani, Kartika Rahmadhani, Najwa Gusty Rahmi, Hayatul Rakhman, Amry Ramadani, Ramadani Ramadhan, Masri Ramayana Ramayana Ramiati Ramiati Raudatuzzahra, Raudatuzzahra Rauza Sukma Rita Rd. Selvy Handayani Reca Reca Restiawati, Restiawati Rhini Wulan Dary Ridha, Ridha Rifani Nur Sindy Setiawan Rini, Endang Soelistya Rizky, Devi Yanti Romano Romano Romdany, Fany Eka Rosita Rosita Rozi, Tapaul Saeful Amin, Saeful SAFITRI, Sekar Saifuddin Saifuddin Samiran, Samiran Saputra, Ade Tri Sari, Idcha Rahma Sastria, Andi Sa’diyah, Halimatus Selamat, Nor Hafizah Seprinus Patoding Septiadi, Dudi Sihite, Perdana Liansyah Simamora, Rospita Simatupang, Valentina Siregar, M. 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