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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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THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCE, AND KNOWLEDGE ON FINANCIAL ACCOUNTABILITY VILLAGES IN AMPANA TETE Lanonci, Nurwasilah; Masdar, Rahma; Mustamin, Mustamin; Masruddin, Masruddin; Din, Muhammad
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51684

Abstract

This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effectiv This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effective use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus. e use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus.
The Effect of Regional Original Revenue (Pad) and Transfer Funds on the Financial Efficiency of Local Governments in Indonesia Putri, Arla Amalia Putri; Masdar, Rahma; Furqan, Andi Chairil; Lucyani, Meldawati; Betty, Betty
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3448

Abstract

This study analyzes the impact of Regional Original Revenue (PAD) and Transfer Funds on the financial efficiency of local governments in Indonesia. This study uses panel data from 548 Provinces/cities/regencies pear year during the 2019-2023 period. The data used was 542 per year of observations or 99.85%, so that the final total of data used in this study was 2,710 observations, showing that PAD has a significant positive effect on the efficiency of regional financial management, which reflects fiscal independence. on the other hand, excessive dependence on transfer fund from the central government has a negative effect on financial efficiency. The study emphasizes the importance of optimizing PAD to improve fiscal independence and efficiency, while reducing dependence on fund transfers from the central government. Data collection in determining samples in this study uses purposive sampling. These findings are important for policy recommendations aimed at strengthening regional fiscal management and sustainable development. further research should explore the broader regional context and additional factors that affect regional financial efficiency.
Development of Government Accounting Modules to Improve Student Competence: A Conceptual Study Saleh, Fadli Moh.; Furqan, Andi Chairil; Masdar, Rahma; Usman, Rudy; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9446

Abstract

The development of government accounting learning modules is an urgent need to improve the quality of higher education, especially in accounting study programs in Indonesia. Structured, systematic, and real-practice-based learning modules are expected to be able to bridge the gap between the theory and implementation of government accounting. This article aims to conceptually analyze the urgency of developing government accounting learning modules, with an emphasis on needs evaluation, conceptual design, and technology-based implementation strategies. The research method used is quantitative - qualitative through literature review and evaluative analysis of previous research. The results of the analysis show that there are three main aspects that must be considered: (1) the integration of theory and practice through case studies and simulations, (2) the use of active learning methods to increase student involvement, and (3) the use of digital technology to expand access and flexibility of learning. This article provides a theoretical contribution in the form of a conceptual framework for the development of government accounting modules, while offering practical implications for lecturers and higher education institutions in improving learning effectiveness. The implications of this research are not only relevant for improving the quality of accounting graduates, but also support the achievement of transparent and accountable public financial governance in Indonesia.
The Influence Of E-Wallet Usage And Financial Literacy On Personal Financial Behavior Among Accounting Students Of The Faculty Of Economics And Business Tadulako University Yusriyani, Yusriyani Herawaty Kurnia; Mile, Yuldi; Kahar, Abdul; Masdar, Rahma; Furqan, Andi Chairil
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3443

Abstract

The purpose of this study is to analyze the financial literacy of accounting students at the Faculty of Economics and Business, Tadulako University and how they use e-wallets. This study uses quantitative techniques to synthesize the results of experiments that test the influence of financial literacy and digital wallet use on personal financial behavior (variable Y). We used a sample size of 90 people for this study. Simple random sampling was used in this study for sampling purposes. The essence of simple random sampling is to randomly select a subset of the population from a larger population without considering demographic factors. Each research instrument has been proven to be valid and reliable based on the results of the research. Financial literacy and the use of digital wallets have a positive and significant impact on students' personal financial behavior. Research also shows that financial literacy has a great influence, suggesting that digital wallets and a strong understanding of money can shape students' spending habits to be more responsible and focused.
THE EFFECT OF APPARATUS COMPETENCE IN VILLAGE FUND MANAGEMENT AND THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT (A SURVEY AT VILLAGE OFFICES THROUGHOUT MASAMA DISTRICT): Lestari, Ni Komang Sindy; Masdar, Rahma; Din, Muhammad; Meldawati, Lucyani; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53365

Abstract

Abstract This study aimed to analyze the effect of village fund management officials’ competence and the implementation of the Village Financial System on the accountability of village fund management. The research problem focused on weaknesses in village fund accountability at the village government level. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 70 village officials involved in village fund management. Multiple linear regression analysis was applied to analyze the data. The results show that the competence of village fund management officials has a positive and significant effect on village fund management accountability. In addition, the implementation of the Village Financial System has a positive and significant effect on accountability. Simultaneously, both variables significantly influence village fund management accountability. This study concludes that improving officials’ competence and optimizing the village financial system play an important role in enhancing accountability in village fund management.  Keywords: officials’ competence, village financial system, accountability, village funds
Pengaruh Efektivitas Pemerintah dan Transparansi Anggaran Terhadap Pencapaian SDG 8 Moh. Rafli; Masdar, Rahma; Furqan, Andi Chairil; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.215-228

Abstract

This study examines whether government effectiveness and budget transparency affect the achievement of Sustainable Development Goal 8 (SDG 8), which focuses on promoting decent work and sustainable economic growth across countries. Drawing on public financial governance and good governance perspectives, this study employs a quantitative approach using panel data from 115 United Nations member states, comprising 442 observations over the period 2017–2023. Government effectiveness is measured using the Worldwide Governance Indicators, while budget transparency is captured through the Open Budget Survey, with the natural logarithm of GDP included as a control variable. Panel regression techniques are applied to ensure consistency with the cross-country and time-series structure of the data. The results indicate that government effectiveness and budget transparency have positive and statistically significant effects on the achievement of SDG 8. These findings highlight the importance of transparent budgeting practices and effective public sector governance in improving resource allocation efficiency and supporting labor market and economic growth outcomes. This study contributes to the accounting and public sector literature by providing cross-country empirical evidence on the role of public financial governance in advancing sustainable development outcomes related to decent work and economic growth.
DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEMS: THE ROLE OF HUMAN RESOURCE COMPETENCY, GOVERNANCE, ORGANIZATIONAL INERTIA AS MODERATING VARIABLES Nurhidayah, Nurhidayah; Masdar, Rahma; Usman, Rudy; Masruddin, Masruddin; Din, Muhammad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.825

Abstract

In addition to analyzing the impact of governance and human resource competencies on the effective deployment of information technologies for local government, this study also looks at organizational Inertia as a moderating factor that may amplify or diminish these effects. This study offers novelty by positioning Organizational Inertia as a moderating variable, a factor that has received limited attention in prior SIPD implementation studies. Saturated sampling techniques were employed to collect primary data from 76 employees of the Central Sulawesi Provincial Financial and Asset Management Agency involved in the implementation of the Local Government Information System. The study took a quantitative approach. WarpPLS 8.0 was used to analyze the data using Structural Equation Modeling–Partial Least Square (SEM-PLS). The findings demonstrated that there was no discernible impact of human resource competency. On the contrary, the success of system adoption is significantly impacted by Governance. Organizational Inertia, a moderating variable, strengthened the influence between independent and dependent variables. These results demonstrate that improving Governance is essential to the effective deployment of information technologies.
Determinasi Kinerja Manajerial: Studi Kasus pada PT Surya Donggala Jaya Delisya Dwi Lestari Ambatoding; Rahayu Indriasari; Nina Yusnita Yamin; Rahma Masdar
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3263

Abstract

Organizational effectiveness is highly dependent on how internal systems are designed to support decision-making. This study aims to analyze the influence of Management Information Systems, Total Quality Management, Reward Systems, and Performance Measurement Systems on managerial performance. Using a quantitative approach, this study conducted a survey involving 32 managers and managerial staff at PT Surya Donggala Jaya as respondents. Multiple linear regression analysis was employed using SPSS 25.0 software as the analytical tool. The results of the analysis indicate that simultaneously, Management Information Systems (MIS), Total Quality Management (TQM), Reward Systems, and Performance Measurement Systems have a positive and significant effect on improving managerial performance. However, partially, Management Information Systems and Reward Systems show a negative but insignificant effect. Likewise, the Performance Measurement System demonstrates a positive but insignificant effect. Meanwhile, Total Quality Management has a positive and significant influence on managerial performance. These findings indicate that a commitment to quality serves as the primary driver of work effectiveness. However, information systems and reward structures are not yet aligned with managerial needs, thus requiring further evaluation. The findings of this study can serve as a reference for management in reforming internal policies and ensuring that systems are not merely administrative procedures, but also instruments for enhancing human resource capacity and achieving sustainable organizational growth.
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