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Ernawaty Usman
Department Of Accounting, Faculty Of Economics And Business, Tadulako University, Central Sulawesi
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Pengaruh Kemandirian Fiskal dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah dengan Rasio Keserasian Belanja sebagai Variabel Intervening Daud Ruranto Buntulabi; I Putu Pari Sutrisna; Kristin Natalia Ingkiriwang; Ernawaty Usman; Sugianto Sugianto; Rahmi Syafitri
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.v5i2.3265

Abstract

. This study aims to examine the effects of fiscal autonomy and capital expenditure on the financial performance of local governments, with the expenditure consistency ratio as an intervening variable. The study employs a quantitative approach using an explanatory research design. The research data consists of secondary data obtained from the Central Statistics Agency (BPS) for the period 2021–2022. Data analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with the assistance of the WarpPLS software. The results indicate that fiscal autonomy and capital expenditure have a positive and significant effect on the expenditure consistency ratio. Furthermore, both variables were also found to have a positive and significant effect on local government financial performance. Conversely, the expenditure consistency ratio has a negative and significant effect on local government financial performance. These findings suggest that the balance of local government expenditure structure does not necessarily reflect the effectiveness and efficiency of local financial management. This study also demonstrates that the expenditure balance ratio mediates the effects of fiscal autonomy and capital expenditure on local government financial performance through a partial mediation mechanism that tends to weaken these relationships. Thus, improvements in local government financial performance are influenced not only by fiscal capacity and the magnitude of expenditure allocations but also by the quality of budget management.
Proactive Fraud Audit, Whistleblowing, Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Dana BOS dengan Moralitas Individu sebagai Variabel Moderasi Eusebius Alfonsus Rumengan; Rilman Ibnu Arfan; Abdul Kahar; Ernawaty Usman; Jamaluddin Jamaluddin
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.v5i2.3288

Abstract

This study aims to examine the effect of proactive fraud audit, whistleblowing system, and internal control on fraud prevention in the management of School Operational Assistance (BOS) funds at elementary schools in Palu City, with individual morality as a moderating variable. Misappropriation of BOS funds remains a relevant issue in Indonesia, particularly in post-disaster areas experiencing fluctuations in administrative capacity and weak supervisory mechanisms. This study employed a quantitative approach by distributing structured questionnaires to treasurers, operators, and administrative staff directly involved in BOS fund management. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results indicate that proactive fraud audit and internal control have a significant effect on fraud prevention, while the whistleblowing system does not have a significant effect. In addition, individual morality was proven to moderate the relationship between the independent variables and fraud prevention, thereby strengthening the effectiveness of control mechanisms in preventing fraud. These findings highlight the importance of strengthening structural and behavioral controls in school financial governance. The novelty of this study lies in the integration of audit mechanisms, internal control, and aspects of individual morality within the context of post-disaster education.
Co-Authors Abdul Kahar Abdul Kahar Abdul Kahar Abdul Pattawe Abdul Pattawe Abdul Razik Luneto Abdul Razik Luneto Ade Ainun Ariyanti Adryan Gymnastiar Ahmad Fauzi Yetta Alfrianti, Alda Alisa Amelia Almirah Maggie Tertialucy Amelia Fravitasari Todingallo Amirul Afif Fatihah Ananda Natasya Andi Atira Andi Atirah Andi Auliyah Nurul Andi Chairil Furqan Anisa Agustina Putri Anjas Putra Tamsir Annisa Wahdania ansela kongkarawe Aryo Andika Supari Asrabiya Asri Usman Athaya Zayyan Bakulu Betty Bunga Apriliani Cahya Bilqis Syahrani Cakranegara, Pandu Adi Citra Lestari Daud Ruranto Buntulabi Desak Gayatri Deslin Ellen Gabriela Emilia Margaretha Ngkolu Ervina Eusebius Alfonsus Rumengan Fadhilla Septiani Fajar Gilang Yudistira Fathia Fauzy Nugraha Pribadi Putra Sembiring Felicia Pavita Cendana Fidiatuljana Fidiatuljana Fidiatuljana, Fidiatuljana Fiona Elma Sabitah Gilang Yudistira, Fajar Gracia Carolina Yusuf Graciela Fiamey Baman Grafelia Dundea Haryono Pasang Kamase Hervy Sakinah Himaya Adys I Putu Pari Sutrisna Iftitah Azzahra Intan Fadilah Ira Astriyani Irwan Moridu Ismail Noy Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Judijanto, Loso Jurana Jurana Jurana Kiki Berlian Sari Kristin Natalia Ingkiriwang Lahabu, Selfina Latifah Sukmawati Yuniar Latifah Sukmawati Yuniar Latifah Sukmawati Yuniar Lely Kurnia Loso Judijanto M. Sahrul Saleh Maharani Maharani, Maharani Maharani, Adinda Manuhutu, Fenty Yoseph Mappanyukki, Andi Maria Sihombing Mattulada, Andi Merinda Anisa Moh Zuljalali Wal Irsyam Muh Dzulkifli Muh. Dzulkifli Muhammad Afdhal S Muhammad Ansar Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdullah Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustafa, Fahrina Mustafa, Riad Mustamin Mustamin Mustamin Mustamin Muthmainnah Mutmainnah Nadia Avlika Nadia Avlika Nayla Maulidya Safira Nayla Ramadani Ni Gusti Ayu Ni Kadek Puspitasari Ni Luh Sulastri Ni Made Suwitri Parwati Niluh Diva Meiriani Nina Yusnita Yamin Nina Yusnita Yamin Nina Yusnita Yamin Novryanti Buabangga Nur afifa Nur Avni Syamsuddin Nur Farizha Nur Handayani Nur Indah Nur Triany Rais Nurafifa Nurainun Habiba Nurdin, Jurana Nurhayati Haris Nurhayati Haris Nurriskiana Akbar Nurriskiana Akbar Oktaviani Sultan, Resky Okto Irianto, Okto Phatra Anggana Djuri Purwanti, Dewi Junita Putri Putri Maharani Putri Maharani Putri Zalzabila Rahayu Indriasari Rahayu Indriasari Rahmania Ramdani Rahmi Syafitri Rahmi Syafitri Rahmi Syafitri Rania Mutiara Tirza Regina Janictasya Renal Pradisti Reren Anggreini Revalino Juan Farel Rhesta Ayu Febriyanti Ridwan Ridwan Ridwan Ridwan Syabandi Riflah Salsabila R. Hi. Wahid Rilman Ibnu Arfan Rina Rina Rionaldy Arvelino Du'o Riski Megawati Pandeirot Risky Polimengo Rudy Usman Sakina Sakina Sediawan, MN Lisan Selmita Paranoan Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Siti Aisah Siti Atikah Rahayu Siti Atikah Rahayu Siti Cahya Junita Korompot Sri Adelia Bailia Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Taufik Afdal Tenripada Tenripada Tenripada, Tenripada Tina Sintiani Usman, Asri Valentino Pandeirot Vinny Anggitresia, Thalia Wulandari L Wulandari, Niluh Merthi Yolanda Mitalova Ule Yuldi Mile Yuly Azahra Zefanya Patricia Zulkifli