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All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Applied Finance & Accounting Academica JURNAL PENDIDIKAN TAMBUSAI Jurnal Aplikasi Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Abdidas Jurnal Ilmiah Manajemen Ubhara Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Quantitative Economics and Management Studies Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Education, Communication and Economics Journal of Governance, Taxation, and Auditing Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal Economic and Business Horizon
Rahma Masdar
Department Of Accounting, Faculty Of Economics, Tadulako University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENGARUH KECEPATAN LAYANAN DAN KINERJA PEGAWAI TERHADAP EFEKTIVITAS PELAYANAN PUBLIK DENGAN MENGGUNAKAN APLIKASI SANGU PALU DAN APLIKASI SIPD (STUDI PADA KELURAHAN SE-KECAMATAN PALU TIMUR) Fadillah, Raehan; Masdar, Rahma; Mattulada, Andi; Masruddin, Masruddin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/2jwpkj27

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecepatan layanan dan kinerja pegawai terhadap efektivitas pelayanan publik dengan aplikasi sangu palu dan aplikasi SIPD. Menggunakan pendekatan kuantitatif dan data primer dengan fokus pada pegawai kelurahan se-kecamatan palu timur dengan jumlah populasi 118 orang pegawai dengan perhitungan sampel menggunakan purposive sampling dan hasil akhir sebanyak 44 responden. Hasil penelitian menunjukkan bahwa variabel utama yang dianalisis, yaitu kecepatan layanan dan kinerja pegawai berperan dalam meningkatkan efektivitas pelayanan publik. Penelitian ini diharapkan  dapat memberikan wawasan mendalam tentang bagaimana penerapan aplikasi sangu palu dan SIPD terhadap efektivitas pelayanan publik. Selain itu, penelitian ini juga akan memberikan rekomendasi lebih lanjut mengenai implementasi yang lebih efektif dari kecepatan layanan dan kinerja pegawai dalam meningkatkan efektivitas pelayanan publik.
CONTROLLING CORRUPTION TO STRENGTHEN THE ROLE OF THE EDUCATION BUDGET FUNCTION IN ACHIEVING SDG 4 IN INDONESIA Ramadani, Nadila Wulan; Furqan, Andi Chairil; Rahma Masdar; Fajar Gilang Yudistira
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13443

Abstract

Disparities in education budgets across regions, limited access to remote areas, and low participation rates at all educational levels represent significant challenges for Indonesia in achieving SDG 4 by 2030. This study investigates the contribution of education function expenditure to attaining SDG 4, with corruption control as a moderating variable. Utilizing 1,016 observations of secondary data from provincial, district, and city governments during 2021–2022, the findings reveal that education budgets substantially support SDG 4 achievement. However, overly procedural corruption control mechanisms diminish the effectiveness of budget utilization by restricting the flexibility in fund allocation. The scientific contribution of this research lies in providing empirical evidence on the moderating effect of corruption control on the effectiveness of education budgets in achieving SDG 4. From a practical standpoint, the study recommends the adoption of adaptive, risk-based corruption control mechanisms such as Risk-Based Internal Audit and performance-based fund disbursement systems to strike a balance between accountability and flexibility in budget management. This study is limited to district and city-level data over  two years and focuses exclusively on the education function, thus, its findings may not fully represent conditions at the provincial level or other SDG sectors. Future research should broaden data coverage and incorporate qualitative methodologies to deepen understanding of bureaucratic processes and corruption control dynamics.
The Influence of Local Original Revenue and Capital Expenditure on the Financial Performance of District/City Governments in Central Sulawesi Province in 2019-2023 Afgymnastiardin, Afgymnastiardin; Masdar, Rahma; Chairil Furqan, Andi; Masrudin, Masrudin; Meldawati, Lucyani
International Journal of Social Science, Education, Communication and Economics Vol. 4 No. 1 (2025): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v4i1.490

Abstract

Performance is an achievement that can be achieved by an organization within a certain period of time. Regional financial performance or regional capacity is one measure that can be used to see the ability of a region to run the regional economy. This study aims to determine and analyze the effect of regional original income and capital expenditure on regional financial performance, as well as to determine which variables have the most dominant influence on regional financial performance in districts/cities in Central Sulawesi province. The data processed is secondary data from the annual reports of districts/cities in Central Sulawesi province for 2019-2023 which were taken with total sampling. The method used in this study is the multiple linear regression analysis method using the SPSS 25 application. The results of this study indicate that: regional original income does not have a significant effect on regional financial performance and capital expenditure has a negative and significant effect on regional financial performance.
The Impact of Audit Findings on Regional Losses in Local Governments of Regencies/Cities in Central Sulawesi Province DIVYA, Sinta; DIN, Muhammad; JURANA, Jurana; MASDAR, Rahma
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1420

Abstract

This study aims to analyze the impact of audit findings on regional losses in the local governments of regencies/cities in Central Sulawesi Province. Employing a quantitative approach, the study utilizes secondary data from the Audit Results and Audit Results Summary provided by the Supreme Audit Board of the Republic of Indonesia. The research covers 13 regencies/cities in Central Sulawesi Province over the period from 2021 to 2023. To test hypotheses and evaluate the strength of relationships between variables, the study uses Partial Least Squares Structural Equation Modeling (SEM-PLS) analysis with WarpPLS 7.0 software. The findings reveal a positive and significant relationship between audit findings and regional losses, with a substantial coefficient value. These results suggest that an increase in audit findings correlates with higher regional losses. Therefore, local governments in Central Sulawesi Province should prioritize policies that promote legal compliance and strengthen internal control systems to minimize the risk of regional financial losses.
Measuring Compliance Level in Village Fund Management: An Evaluation Based on the Minister of Home Affairs Regulation No. 20/2018 Safira, Wiqra; Din, Muhammad; Masdar, Rahma; Masruddin
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4157

Abstract

The purpose of the study was to analyze the level of compliance in the management of the Village Fund based on the regulation of the minister of home affairs no 20 of 2018. The method used in this research is This research uses an evaluative research method with a quantitative approach. data collection techniques in the form of interviews and documentation obtained directly from sources. The results found are that the management of the Village Fund in Palasa Village as a whole is in accordance with the regulations of the Minister of Home Affairs No. 20 of 2018, but there is a stage, namely the implementation stage, which still does not use Reserve funds that can be used when facing unexpected needs or emergencies. This is because the available funds are still insufficient to be budgeted as reserve funds. In addition, the stages and processes of planning, implementation, administration, reporting and accountability are in accordance with the regulation of the minister of home affairs no 20 of 2018.
THE EFFECT OF LEADERSHIP STYLE, ORGANIZATIONAL COMMITMENT, AND UNDERSTANDING OF GOOD GOVERNANCE ON GOVERNMENT AUDITOR PERFORMANCE IN BPKP CENTRAL SULAWESI REPRESENTATIVE Masdar, Rahma; Pattawe, Abdul; Meldawati, Lucyani
Tadulako Social Science and Humaniora Journal Vol. 1 No. 1 (2020): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine and analyze the influence of leadership style, organizational commitment, and understanding of good governance on auditor performance. This study used a purposive sampling method by giving criteria for sampling. Data collection was carried out by distributing questionnaires to BPKP auditors. Primary data were obtained from the responses of respondents through the distribution of questionnaires, observations and interviews. Data were analyzedusing Multiple Linear Regression with the help of IBM SPSS Statistics 25. The results showed that leadership style, organizational commitment, and understanding of good governance simultaneously had a significant effect on auditor performance. Partially, leadership style had a significant effect on auditor performance, organizational commitment had a significant effect on auditor performance, and understanding of good governance had a significant effect on auditor performance.
THE INFLUENCE OF REGIONAL FINANCIAL INDEPENDENCE AND EFFECTIVENESS ON THE QUALITY OF PUBLIC SERVICES Fadhilah, Anisah; Masdar, Rahma; Furqan, Andi Chairil; Masruddin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.596-606

Abstract

This study investigates the influence of regional financial independence and financial effectiveness on the quality of public services in Indonesia. It underscores the significance of public sector accounting particularly the analytical use of local government financial statements as a crucial instrument for evaluating fiscal accountability and enhancing service delivery performance. Employing secondary data from 1,620 local governments over the 2021-2023 period, the analysis utilizes panel data regression with a random effects model. The empirical results reveal that fiscal independence exerts a positive and significant impact on service quality, whereas financial effectiveness demonstrates a negative relationship. These findings indicate that transparent and accountable fiscal capacity tends to foster better service outcomes, while effectiveness without adequate governance oversight may lead to inefficiencies and misallocation of resources. Despite the limited observation period and the use of a single service quality indicator, this study makes a theoretical contribution by offering an integrated framework that connects fiscal autonomy, governance quality, and public service performance within a decentralized setting. From a policy standpoint, the results call for a paradigm shift from efficiency-oriented fiscal management toward a governance-driven fiscal strategy that prioritizes accountability, transparency, and citizen-centered service improvement.
Transparansi, Akuntabilitas, dan Opini Audit: Cerminan Tata Kelola Daerah di Indonesia Nurani, Zahra; Din, Muhammad; Masruddin, Masruddin; Masdar, Rahma
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.281

Abstract

Penelitian ini mengkaji pengaruh transparansi anggaran dan akuntabilitas fiskal terhadap opini audit pemerintah provinsi di Indonesia. Menggunakan pendekatan kuantitatif dengan unit analisis 34 provinsi dan data sekunder resmi (opini BPK atas LKPD, indeks/kategori transparansi APBD, dan skor SAKIP), variabel dioperasionalisasi dalam skala ordinal/interval (WTP=4 sampai dengan TMP=1; SAKIP C=1 s.d. A=5). Analisis dilakukan menggunakan regresi linear berganda di SPSS, didahului uji asumsi klasik. Hasil uji menunjukkan data berdistribusi normal (K–S p=0,322), tidak terdapat heterokedastisitas (scatterplot acak), dan tidak ada autokorelasi (DW=1,747 di antara dU=1,59 dan 4–dU=2,41). Persamaan estimasi: Y = 2,486 + 0,787X₁ + 0,546X₂. Secara parsial, transparansi anggaran berpengaruh positif signifikan terhadap opini audit (t=4,013; p<0,001), dan akuntabilitas fiskal (SAKIP) juga berpengaruh positif signifikan (t=4,230; p<0,01). Model memiliki Adjusted R²=0,393, yang mengindikasikan 39,3% variasi opini audit dijelaskan oleh kedua variabel, dengan R=0,656. Temuan mendukung hipotesis bahwa peningkatan transparansi dan akuntabilitas fiskal meningkatkan peluang pemerolehan opini Wajar Tanpa Pengecualian (WTP). Implikasi kebijakan menekankan pentingnya digitalisasi pelaporan, penguatan pengendalian internal, dan peningkatan kapasitas SDM untuk memperkuat tata kelola fiskal dan kredibilitas laporan keuangan daerah.
Penguatan Tata Kelola Keuangan Desa melalui Pelatihan Penyusunan Laporan Keuangan Betty, Betty; Din, Muhammad; Masdar, Rahma; Furqan, Andi Chairil; Usman, Rudy; Wahyuni, Sri; Hakim, Abdul; Marlon, Marlon
Jurnal Abdidas Vol. 6 No. 6 (2025): Desember
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i6.1218

Abstract

Pengelolaan keuangan desa yang akuntabel masih menjadi tantangan di berbagai desa, termasuk Desa Lukpanenteng, akibat keterbatasan pemahaman akuntansi dan regulasi pengelolaan keuangan. Kegiatan ini bertujuan meningkatkan kapasitas aparatur desa dalam menyusun laporan keuangan sesuai standar yang berlaku. Metode pelaksanaan mencakup pelatihan intensif mengenai prinsip akuntansi pemerintahan serta pendampingan teknis dalam praktik penyusunan laporan keuangan. Selain itu, dilakukan evaluasi berkelanjutan untuk menilai peningkatan kemampuan peserta. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman terkait siklus akuntansi, pengklasifikasian transaksi, serta penerapan sistem pencatatan yang lebih terstruktur; kemampuan mereka dalam menyusun laporan keuangan desa juga meningkat secara signifikan; dan aparatur desa mampu mengaplikasikan regulasi yang relevan secara lebih tepat dalam proses pelaporan. Kegiatan ini menyimpulkan bahwa peningkatan kapasitas melalui pelatihan dan pendampingan mampu memperkuat tata kelola keuangan desa secara akuntabel dan transparan
THE MODERATION ROLE OF INVENTORY MANAGEMENT INFORMATION SYSTEM IN HUMAN RESOURCE COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS: EVIDENCE FROM 40 REGIONAL GOVERNMENT AGENCIES IN CENTRAL SULAWESI PROVINCE Ahmad Azhami; Rahma Masdar; Muhammad Din; Betty; Muhammad Ikbal Abdullah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4166

Abstract

The importance of measuring the quality of government financial reports by reviewing human resource competencies and the use of inventory management technology in moderating their relationship is the objective of this study. By distributing questionnaires to 40 regional agencies in the Central Sulawesi Provincial Government, to parties directly involved in the operation of financial reports and inventory systems, through purposive sampling, a total of 114 research respondents were tested. The findings reveal that, directly, the relationship between human resource competence and the quality of financial reports is crucial, so that the ability, knowledge, and understanding of reporting preparation are very necessary, with a significant value of 69%. In addition, the use of the Central Sulawesi Provincial Government's inventory management information system was able to strengthen the relationship between the two, although it had a value of less than 15%, which was lower than the direct relationship. Thus, these findings emphasize the need to improve the quality of the apparatus in utilizing information technology to provide quality information efficiently, effectively, and economically as a form of government accountability and transparency to the public.
Co-Authors Abda Abda Abdul Hakim Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Afgymnastiardin, Afgymnastiardin Ahmad Azhami Alannuwari, Alannuwari Andi Chairil Furqan Angriana T Winter Betty Betty betty betty Chairil Furqan, Andi Delisya Dwi Lestari Ambatoding DIVYA, Sinta Fadhilah, Anisah Fadillah, Raehan Fajar Gilang Yudistira Femilia Zahra Fikry Karim Furqan, Andi Chairil Lanonci, Nurwasilah Lestari, Ni Komang Sindy Lucyani, Meldawati Marlon, Marlon Masruddin Masrudin Masrudin, Masrudin Mattulada, Andi Megawati, Nani Meldawati, Lucyana Meldawati, Lucyani Moh. Rafli Muhammad Din Muhammad Ilham Pakawaru Munawarah Munawarah, Munawarah Mustamin Mustamin Mustamin Nasrun Naida Ni Made Suwitri PARWATI Nina Yusnita Yamin Nurani, Zahra Nurdin, Jurana Nurhidayah Nurhidayah NURWAHIDAH NURWAHIDAH Putri, Arla Amalia Putri Rahayu Indriasari Rahma Aulia Ramadani, Nadila Wulan Rudy Usman Safira, Wiqra Saleh, Fadli Moh. Sri Wahyuni Suryadi Hadi Totanan, Chalarce WAHYUNI WULANDARI, Sri Puspita Yuldi Mile Yunitha Dwiyanti Yusriyani, Yusriyani Herawaty Kurnia Zaiful Zaiful