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All Journal JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jati: Jurnal Akuntansi Terapan Indonesia Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal
Eko Suwardi
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada, Yogyakarta
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Maria, Evi; Halim, Abdul; Suwardi, Eko
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

Abstract

This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, of Indonesia. This study used panel data from local governments in Indonesia in 2012 and 2013 with 785 local governments. Data in 2012 and 2013 was used since the trial process for fraud cases takes a long time to get to the permanent legal power decision (inkracht). Data were analyzed using logistic regression analysis. The study results found that financial distress did not affect the probability of corruption. In contrast, regional independence positively affected the likelihood of corruption in the local governments, in Indonesia. If regional independence is high, then the probability of corruption in the local government is also high, and vice versa. The study findings were also robust in an independent analysis when the additional test was carried out. Empirically, this study found that the independence of funding sources, independence ratios to meet regional needs, and regional income could be used to detect corruption in Indonesian local governments. While the budget solvency ratio, financial performance ratio of budget, the financial performance ratio of fund equity, and regional financial efficiency could not. The pressure to commit corruption occurs because the region is in an independent state. Therefore, supervision of the implementation of fiscal decentralization needs to be done so that corruption does not happen.
Analisis Kesuksesan Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Modul Aset Tetap Utama, Wahyu Budi; Suwardi, Eko
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2940

Abstract

The Institution Level Financial System Application (SAKTI) is a nationally mandated integrated financial system developed to strengthen transparency and accountability in Indonesia’s public financial management. This study aims to evaluate the success of implementing the Fixed Assets Module of SAKTI in working units under Directorate General of Taxes Regional Office – Central Java II, using the DeLone and McLean Information System Success Model. A qualitative case study approach was employed, involving nine informants selected through purposive sampling. Data were collected via literature review, observation, and semi-structured interviews, and analyzed through data reduction, presentation, and conclusion drawing. The results reveal that system quality, information quality, and service quality remain constrained by issues such as data synchronization, limited training, and technical terminology comprehension. In contrast, user satisfaction and net benefits show positive outcomes, especially regarding efficiency, accessibility, and reporting accuracy. Overall, the implementation of the Fixed Assets Module is deemed moderately successful. This study contributes to the literature by providing an in-depth qualitative evaluation of a mandatory public financial system in Indonesia, highlighting the importance of technical support enhancement, regular user training, and improved system integration to optimize the module’s performance and sustainability.
Paylater as The Millennial Payment: Theory Planned Behavior Susan Fatmawati; Eko Suwardi
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.91-102

Abstract

This study aims to identify the motivations of Millennials who use Paylater services as a payment method in transactions and then investigates their perceptions and financial control regarding the risk of Paylater through the theory of planned behavior. This research involves individuals from the Millennial generation who have used Paylater services, using a qualitative approach through interviews. Primary data in the form of interviews in this study uses thematic analysis, by collecting and analyzing data, coding data, developing analytical ideas and concepts, and connecting analysis with the theory used. The results revealed that the ease of access, flexibility, and promo incentives of Paylater motivate Millennials to use it. Social pressure from relatives, the environment, and social media influences this motivation, along with their belief in their control over Paylater. However, Millennials also perceive risks such as spontaneous purchases, financial difficulties, and default, which raises doubts about using this service. These findings highlight the importance of considering psychological aspects, financial literacy, and financial behavior in using Paylater responsibly.
Co-Authors A Halim Abdul Halim Alan Afriyanto Arika Artiningsih Bambang Hartadi Cahyaningsih Cahyaningsih Doddy Setiawan Ertambang Nahartyo Evi Maria Evi Maria Fajri, R Muhammad Farah Nisa Ul Albab Fauzan Misra Harun Pamungkas Apriyanto Harun Pamungkas Apriyanto Jogiyanto Hartono Junaidi Junaidi Junaidi Khoirunnisa', Lisa Oktaviana Lathifah Nur Aini Rahmawati M. Ridwan Novmawan M. RIdwan Novmawan Marsono Abdurrasyid Miharjo, Setiyono Mimin Nur Aisyah Novita Puspasari Nurdiono Nurdiono Nurdiono Nurdiono Oktavianingsih, Ayu Puji Riri Zelmiyanti Risma Wira Bharata Saragih, Arfah Habib Setiyono Miharjo Setiyono Miharjo Slamet Sugiri Supriyadi . Susan Fatmawati Wahyu Budi Utama, Wahyu Budi