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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Ilmiah Edunomika (JIE) Coopetition : Jurnal Ilmiah Manajemen Jurnal Ekonomi Jurnal Indonesia Raya Jurnal Fairness Student Journal of Business and Management (SJBM) Jurnal Akuntansi Jurnal Simki Economic
Baihaqi
Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Aparatur Sipil Negera terhadap Kecurangan Akuntansi Hegi Renes; Novita Sari; Halimatusyadiah Halimatusyadiah; Baihaqi Baihaqi
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1543

Abstract

This study was conducted to analyze the influence of the Government Internal Control System (SPIP) and ASN competency on accounting fraud in the Regional Work Units (SKPD) of Mukomuko Regency. This study used a quantitative method with a survey approach. The study population was all SKPDs in Mukomuko Regency, with a sample of 48 SKPDs using a total sampling technique. Data were analyzed using multiple linear regression to determine the influence of SPIP and ASN competency on accounting fraud in SKPDs of Mukomuko Regency. The results showed that SPIP had a negative and significant effect on accounting fraud and ASN competency also had a negative and significant effect on accounting fraud in SKPDs of Mukomuko Regency. These findings confirm that increasing the effectiveness of SPIP and developing ASN competency, particularly in planning, technical skills, and documentation management, are key strategies in suppressing accounting fraud.
Impact Of Accountability, Transferance, And Public Participation To The Work Of The Government Of The City Of Bengkulu Della Rizka Maharani; Baihaqi Baihaqi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6849

Abstract

This study investigates the impact of accountability, transparency, and public participation on the performance of the local government in Bengkulu City, Indonesia. Utilizing a quantitative research approach, data were collected from a sample of 50 respondents through questionnaires. The analysis included various statistical tests, such as validity and reliability assessments, normality tests, multicollinearity tests, and heteroscedasticity tests, confirming the robustness of the findings. The results reveal that all three independent variables significantly influence government performance, with accountability demonstrating the highest positive effect (p-value = 0.00), followed by transparency (p-value = 0.001) and public participation (p-value = 0.000). These findings underscore the critical role of accountability, transparency, and public participation in enhancing local government effectiveness and efficiency, ultimately aligning public expectations with government performance. The study contributes to the understanding of local governance dynamics in Indonesia and highlights the necessity for improved accountability and public engagement in decision-making processes.
Co-Authors Danang Adi Putra Della Rizka Maharani Dri Asmawanti Fitri Santi Halimatusyadiah Halimatusyadiah Hegi Renes Herawansyah Iin Herlena H Indira Puspasari Madani Hatta Madani Hatta Nadia Zulfa Rinda Novella Elvandari Novita Sari Paulus Junico Pasaribu Pitriani Resti Ramahdaniati Sony Aditya Pratama Sriwidharmanely Sriwidharmanely Vanisha Patika Sari Yumiati