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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Science and Society (IJSOC) Electronic Journal of Education, Social Economics and Technology Journal of Economics and Management Scienties IIJSE Sriwijaya Accounting Community Services E-Jurnal Akuntansi
Rudy Usman
Fakultas Ekonomi Universitas Tadulako
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Digitalisasi Akuntansi Sektor Publik Dan Kompetensi Aparatur Keuangan Terhadap Akuntabilitas Dana Bantuan Sosial Dengan Peran Budaya Birokrasi Sebagai Variabel Moderasi Mutmainah, Mutmainah; Usman, Rudy; Din, Muhammad; Meldawati, Lucyani
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.438

Abstract

This study aims to analyze the influence of public sector accounting digitalization and financial apparatus competency on the accountability of social assistance funds, with bureaucratic culture as a moderating variable. The approach used is quantitative with associative research type. The data used consists of primary and secondary data. Primary data was obtained by distributing questionnaires to 34 respondents who are apparatus at the Social Service of Parigi Moutong Regency involved in the management of social assistance funds, while secondary data was obtained from related documents at the agency. The data analysis technique used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the help of WarpPLS software. The results of the study indicate that public sector accounting digitalization does not significantly affect the accountability of social assistance funds. The competence of financial apparatus has a positive and significant effect on accountability. Bureaucratic culture does not act as a moderating variable in the relationship between accounting digitalization and financial apparatus competency on accountability. This study shows that increasing accountability in the management of social assistance funds is more influenced by the quality of human resources than by the implementation of digital systems. This finding emphasizes the importance of strengthening apparatus competency in supporting accountable public financial management.
The Effect of Internal Auditor Independence and Internal Control Systems on Fraud Prevention, with Institutional Environment as a Moderating Variable: A Study of Internal Auditors at the Buol Regency Inspectorate Yuningsi, Yuningsi; Kamase, Haryono Pasang; Usman, Rudy; Masdar, Rahma
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1324

Abstract

This study aims to analyze the effect of internal auditor independence and internal control systems on fraud prevention with institutional environment as a moderating variable. This study uses a quantitative approach with an explanatory research design. Data were obtained from internal auditors of the Buol Regency Inspectorate through an online questionnaire using Google Forms. The sampling technique used was census sampling. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS software, which included testing the measurement model, structural model, and significance testing through the bootstrapping procedure. The results showed that the independence of internal auditors and internal control systems had a positive and significant effect on fraud prevention. However, the institutional environment was not proven to moderate the effect of internal auditor independence on fraud prevention, and was proven to negatively moderate the relationship between internal control systems and fraud prevention. These findings indicate that the effectiveness of internal audit and internal control systems in preventing fraud does not only depend on technical aspects, but is also greatly influenced by institutional environmental conditions. Therefore, strengthening a culture of integrity and institutional governance is important to improve the effectiveness of fraud prevention in the public sector.
Co-Authors -, Famiono Abdul Hakim Abdul Pattawe Abdullah, M. Ikbal Alif Maulana, Alif Amir, Andi Mattulada Ananta, Hazel Nabil Andi Indriani Ibrahim Andi Mappanyukki Astrialestari, Astrialestari Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal betty betty Daud Ruranto Buntulabi Dg.Masese, Nur Fitriani Zziza Dian Safita Ernawaty Usman Erwinsyah Faizal Azdar Faizal, Saskia Islamay Femilia Zahra Furqan, Andi Chairil Hamdani, Sawitri Setiati Haryono Pasang Kamase Indrisari, Rahayu Jamaluddin Jamaluddin Jamaluddin Kusuma, I Made Ari Latifah Sukmawati Yuniar Manuhutu, Fenty Yoseph Marlon, Marlon Martinez, Deswita Masruddin Mattulada, Andi Meldawati, Lucyani Mile, Yuldi Misbahul Aulia Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Mustamin Mustamin Mutmainah Mutmainah Nini Andriani Nur Hikmah NUR, MUFLIHA Nurhidayah Nurhidayah Okto Irianto, Okto Palawa, Muh Riswandi Pali, Fayza Parwati, Ni Made Suwitri Rahma Masdar Ramadhan, Sahrul Ridwan - Saleh, Fadli Moh. Setiawan, Dina Faidahlya Putri Sri Wahyuni Syafitri, Dhiza Tanra, Andi Ainil Mufidah Yuly Azahra Yuningsi, Yuningsi Zahara, Nurul