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All Journal ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal Musamus Accounting Journal JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JES (Jurnal Ekonomi STIEP) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics and Management Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Siti Munawaroh
Universitas Muhammadiyah Berau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Government Internal Control as a Moderator of the Effect of Regional Financial Accounting Systems on Accountability Siti Munawaroh; Muhammad Bayu; Djupiansyah Ganie; Nakisha Iqfah Alfada; Dawami Buchori; Yohanes Sri Guntur
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8022

Abstract

The objective of this study is to examine the effect of the regional financial accounting system on the accountability of regional financial management at the Berau Regional Financial Management Agency (BPKAD), and to assess the moderating role of the government’s internal control system in this relationship. Primary data were obtained from 67 employees of BPKAD Berau through structured questionnaires. Data analysis employed validity and reliability tests, classical assumption tests, simple linear regression, t-tests, the coefficient of determination, and Moderated Regression Analysis (MRA). The findings reveal that the regional financial accounting system has a positive and significant impact on financial management accountability (t = 2.903 > 1.997, p = 0.005 < 0.05). Moreover, the implementation of the government’s internal control system strengthens this relationship, as indicated by a significant moderating effect (p = 0.038 < 0.05). The inclusion of the internal control system increases the explanatory power of the model by 41.1%, underscoring its importance in enhancing accountability within regional financial management.
Influence Of Pentagon Fraud On Fraudulent Financial Reporting: Ministry Of Timor-Leste Caetano Carceres Correia; Siti Munawaroh
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9817

Abstract

This study aims to examine how pentagon fraud can affect financial reporting fraud in Timor-Leste ministries. This study was conducted in 8 Timor-Leste ministries with a sample of 88. The analysis technique used in this study was simple regression using SPSS. The results of the study indicate that with a significance level of 5% (percent), pentagon fraud has a positive effect on financial reporting fraud. This indicates that the higher the pentagon fraud, the higher the financial reporting fraud in Timor-Leste ministries. The results of the study indicate that pentagon fraud has an influence on financial reporting fraud. Based on the results of interviews with respondents in Timor-Leste ministries, many people still use opportunities to commit financial reporting fraud, this is due to the lack of supervision from auditors to identify several opportunities that will be used by irresponsible people to commit financial reporting fraud
Optimizing E-Government for Enhanced Transparency and Accountability in Local Governance Dwibin Kannapadang; Siti Munawaroh; Sayugo Adi Purwanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3962

Abstract

Optimizing e-Government has become crucial for local governments to improve public service delivery, enhance transparency, and strengthen accountability in the digital era. This study aims to analyze the influence of e-Government optimization on improving transparency and accountability in local governments in Indonesia. The research is driven by the growing importance of digital bureaucracy systems in realizing open and responsible governance. A quantitative explanatory approach was employed, involving 150 respondents from five local governments that have implemented the electronic-based government for at least three years. The research instrument was developed using Electronic-Based Government System indicators and analyzed through Structural Equation Modeling e-CRM Partial Least Squares (SEM-PLS). The findings show that e-Government optimization has a positive and significant impact on both transparency (path coefficient = 0.67; R² = 0.58) and accountability (path coefficient = 0.72; R² = 0.64) at a 5% significance level. These results suggest that successful e-Government implementation encompassing technological infrastructure, system interoperability, managerial support, user competence, and digital service quality meaningfully contributes to information openness and public accountability. This study offers theoretical contributions to the literature on e-Governance and practical insights for local governments in designing effective, inclusive, and sustainable digital strategies.  
Digital Talent: Designing Recruitment and Employee Development Strategies to Face Corporate Digital Transformation Sayugo Adi Purwanto; Siti Munawaroh; Dwibin Kannapadang
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3973

Abstract

Digital transformation has become a key agenda for organizations facing technological disruption and dynamic market demands. However, organizational readiness for transformation is highly influenced by human resource management strategies, particularly in recruiting and developing digital talent. This study aims to analyze the impact of digital recruitment strategies and digital talent development on organizational readiness for digital transformation, and to examine the mediating roles of organizational trust and employee engagement. This research adopts a quantitative approach using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The sample consists of 150 respondents working in service and manufacturing organizations undergoing digital transformation. The findings reveal that both digital recruitment and digital talent development strategies have a positive and significant influence on organizational readiness. Moreover, organizational trust and employee engagement partially mediate the relationship between digital HR strategies and organizational readiness. These results support the resource-based view and dynamic capabilities theory, highlighting the strategic role of human capital in driving successful digital transformation. Practical implications suggest that organizations should integrate digital strategies into HR management to sustainably foster trust and engagement among employees. This study recommends policy innovations in digital HRM to enhance organizational readiness in the era of transformation.
Public Sector Transformation in Sustainability Era: Green Economy Policies and Community Welfare Siti Munawaroh; Sayugo Adi Purwanto; Dwibin Kannapadang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3938

Abstract

In Indonesia, despite the national development agenda prioritizing the green economy, its implementation still faces challenges in coordination, bureaucratic capacity, and resistance from traditional sectors. This research aims to analyze the forms of public sector transformation within the context of green economy policies and evaluate their impact on community welfare using a mixed methods approach with an explanatory sequential design and multiple case studies. This research focuses on Surabaya City, Sigi Regency, and Balikpapan City. Primary data was collected through in-depth interviews, Focus Group Discussions (FGDs), and observations, while secondary data was obtained from policy documents and regional statistics. Data analysis was conducted thematically and comparatively, integrating quantitative and qualitative findings. The research results indicate that public sector transformation is occurring gradually, characterized by institutional strengthening, regulatory reform, and the development of participatory governance mechanisms. Surabaya City stands out in community-based waste management, Sigi Regency in forest rehabilitation and renewable energy, and Balikpapan City in green budgeting. The impact of green economy policies on community welfare proved positive, creating new jobs and increasing income in the green sector, as well as improving local environmental quality. However, this impact is not yet evenly distributed and is more pronounced at the directly involved community level.
Cocreating Public Value in Smart Cities: The Interplay of Citizen Engagement, Digital Literacy, and Governance Transparency Dwibin Kannapadang; Siti Munawaroh; Sayugo Adi Purwanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5242

Abstract

The expansion of smart city initiatives in rural and mountainous regions highlights the need to understand how public value is co-created within such contexts. This research aims to investigate the mechanisms of public value co-creation within the smart city ecosystem of Tana Toraja, a developing rural-mountainous region in Indonesia, by analyzing the interplay between digital literacy, governance transparency, and citizen engagement. This study employs a quantitative approach using SEM-PLS with data collected from 250 stratified respondents. The findings reveal that digital literacy serves as the most dominant antecedent, significantly dictating the depth of civic participation in digital platforms. While governance transparency directly enhances public value and accountability, its influence on active engagement remains moderate, suggesting that informational openness requires a baseline of public digital competence to be effective. The results confirm that public value is not merely a bureaucratic output but a co-created product resulting from the synergy between institutional transparency and empowered citizenship. This study recommends that local governments shift from being mere infrastructure providers to becoming digital education facilitators. Integrating community-based digital literacy programs with the deployment of telecommunication towers is essential to mitigate digital exclusion and ensure sustainable, inclusive smart city governance in rural contexts.
The Influence of the Implementation of Internal Audit System on Audit Quality in the Cabinet of Inspection and Audit (CIA), MOP and MDRHC in Timor-Leste Felismina A. G. Freitas; Caetano C. Correia; Siti Munawaroh
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3214

Abstract

This study aims to analyze the effect of internal audit system implementation on audit quality within the Cabinet of Inspection and Audit (CIA) in the MOP and MDRHC. It focuses on how elements such as clear audit procedures, auditor independence, auditor capacity, audit technology, and planning contribute to improving audit outcomes. A quantitative approach was applied using questionnaires distributed to 45 auditors, with 31 valid responses analyzed. Data processing was conducted using IBM SPSS Statistics 16, including validity, reliability, and simple linear regression tests. The findings indicate that all research instruments are valid (r-count > 0.355; p < 0.05) and reliable, with Cronbach’s Alpha values of 0.626 for the internal audit system variable and 0.843 for audit quality. The regression analysis reveals a positive and significant relationship between internal audit system implementation and audit quality (b = 0.925; p = 0.000). The coefficient of determination (R² = 0.575) shows that 57.5% of the variation in audit quality is explained by the internal audit system, while 42.5% is influenced by other factors. These results support the hypothesis that effective internal audit system implementation significantly improves audit quality. The findings align with Agency Theory, Fraud Theory, and Institutional Theory, emphasizing the role of internal control in enhancing transparency, reducing information asymmetry, and preventing fraud. Overall, a well-implemented internal audit system strengthens governance, integrity, and accountability in public sector institutions in Timor-Leste.
Co-Authors Abdul Hakim Afifah Masruniwati Agus Purwoko Ammar Fanani Bambang Budi Oetomo Caetano C. Correia Caetano Carceres Correia Caetano Carceres Correia Correia, Caetano Carceres DARMONO Darmono Darmono Dawami Buchori Delma Pratisa Desi Putri Febrianti Djupiansyah Ganie Djupiansyah Ganie Dwibin Kannapadang Endah Susanti Faisal Akbar Fathoni Felismina A. G. Freitas FRENDYKA JUNAEDI ABDILLAH GANIE, DJUPIANSYAH Hasbiah Hasbiah Margusianti Margusianti Mely Marsanda Muhammad Bayu Muhammad Taufiq Nahwani Fadelan Nakisha Iqfah Alfada Nanda Dwi Saputri Nusbih Ismail PARAMITA, UTAMI Purwanto, Sayugo Adi Purwanto, Sayugo Adi Rafli Yunianto Pratama Rima Restu Wulandari Swadi Rio Udaya Rustam Rustam SAFITRI NURHIDAYATI Sayugo Adi Purwanto Sayugo Adi Purwanto Sayugo Adi Purwanto Suryadi Suryadi SYAFIRA RAMADHANI Tamam Rosid Tambaru Tambaru Taufik Temarwut Warti Ratnasari Winda Jubaidah Yohanes Sri Guntur