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All Journal Journal of Accounting and Investment Reviu Akuntansi dan Bisnis Indonesia Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Taxation and Accounting
Muhammad Husni
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The role of the village government performance and transparency in influencing village public trust Muhammad Husni; Ratna Ayu Damayanti; Aini Indrijawati
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.445 KB) | DOI: 10.18196/jai.v24i2.17114

Abstract

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.
The role of the village government performance and transparency in influencing village public trust Muhammad Husni; Ratna Ayu Damayanti; Aini Indrijawati
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17114

Abstract

Research aims: This research examines the effect of transparency on the village community’s trust through village government performance as an intervening variable. Design/Methodology/Approach: The research was carried out using a survey method by distributing questionnaires to the village government in Jeneponto Regency, Indonesia. Totally, 196 questionnaires were filled in. Data analysis was then conducted by using Partial Least Square (PLS) approach. Research findings: The results revealed that the performance and transparency of the village government influenced public trust. The research emphasizes that the village government’s performance had an intervention role in the relationship between transparency and public trust. Theoretical contribution/Originality: This research discovers that performance plays a role as an intervening variable between transparency and public trust in the context of a village government study. Research limitation/Implication: The research was only conducted in the scope of Jeneponto Regency; therefore, the generalization capacity was limited.
Pemberdayaan Ekonomi Masyarakat Desa Pemuda melalui Penguatan Akuntabilitas Keuangan BUMDes : Pengabdian Muhammad Husni; Sumarno, Rafie Akbar; Fathony, Haris Reza; Anto Andreawan; Aldi, M. Fahriyal; Memey Ifalia Kristin; Rapy Ahmad Nazriel
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3167

Abstract

Strengthening the financial accountability of Village-Owned Enterprises (BUMDes) is key to enhancing rural community economic empowerment. This community service research was conducted in Desa Pemuda, Pelaihari Subdistrict. aiming to improve the capacity of BUMDes administrators in managing finances transparently and accountably. The activity applied a participatory approach and learning by doing, allowing participants not only to receive theoretical knowledge but also to engage directly in transaction recording and financial reporting practices. The implementation consisted of three main stages: (1) preparation and initial assessment, (2) training and mentoring, and (3) evaluation and follow-up. The results indicate significant improvement in the administrators’ understanding and skills in basic accounting, cash management, and financial reporting, along with increased awareness of transparency and accountability. Moreover, this mentoring strengthened BUMDes as a strategic institution to promote village economic independence. Based on these findings, it is recommended to conduct routine training, digitalize financial reporting systems, enhance community participation, and strengthen regulatory support from village authorities and related institutions.
Peran Time Budget Pressure dalam Memoderasi Pengaruh Penggunaan Teknologi Informasi terhadap Kinerja Auditor Husni, Muhammad; Andreawan, Anto; Mappangile, Iqrima Mas
Reviu Akuntansi dan Bisnis Indonesia Vol. 10 No. 1 (2026): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v10i1.28268

Abstract

Latar Belakang: Kinerja auditor yang rendah sering dikaitkan dengan tekanan waktu dan belum optimalnya pemanfaatan teknologi informasi. Penggunaan teknologi diharapkan mampu meningkatkan efektivitas kerja auditor, namun dalam praktiknya belum semua auditor dapat memanfaatkannya secara maksimal.Tujuan: Penelitian ini bertujuan menguji pengaruh penggunaan teknologi informasi terhadap time budget pressure dan kinerja auditor, serta peran moderasi time budget pressure dalam hubungan tersebut.Metode Penelitian: Penelitian dilakukan dengan metode survei terhadap 125 auditor pada Kantor Akuntan Publik di wilayah Sulawesi, Maluku, dan Papua. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (SEM-PLS).Hasil Penelitian: Penggunaan teknologi informasi tidak berpengaruh terhadap kinerja auditor. Time budget pressure berpengaruh negatif terhadap kinerja, serta memperlemah hubungan antara penggunaan teknologi dan kinerja auditor.Keaslian/Kebaruan Penelitian: Penelitian ini menyoroti peran moderasi time budget pressure dalam efektivitas teknologi audit di wilayah Indonesia Timur, yang masih jarang dikaji.
Ethical Perceptions of Tax Avoidance and Investment Behavior : Love of Money, Idealism, and Their Integrated Roles as Antecedent and Moderator M.Riduan Abdillah; Muhammad Husni
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.997

Abstract

Purpose – This research investigates an integrated framework examining how love of money as an antecedent and idealism as a direct factor and moderator shape ethical perceptions of tax avoidance and investment decision making within the Theory of Planned Behavior. Tax avoidance creates a dilemma between legal compliance and moral considerations, while investment decisions are driven by personal values and financial materialism. Methods – A quantitative, cross sectional explanatory research design was deployed. Primary data were collected through survey questionnaires from 272 Accounting and Economics students in South Kalimantan, Indonesia, and analyzed using Moderated Regression Analysis (MRA). Findings – All hypotheses were supported. Idealism influences ethical perceptions of tax avoidance (β = 0,159, p < 0,05) and investment decision making behavior (β = 0,209, p < 0,001), while love of money increases permissive tax avoidance attitudes (β = 0,200, p < 0,05) and opportunistic investments (β = 0,155, p < 0,001). Idealism moderates the relationship between ethical tax perceptions and investment behavior (β = 0,008, p < 0.001); although the interaction effect is small, it remains statistically significant. Research implications – This research provides practical insights for tax authorities, accounting educators, and financial institutions. Policymakers can integrate ethical values into compliance programs, educators can emphasize ethical reasoning and financial materialism, and investment institutions can encourage responsible investment decisions. Originality – This paper offers a multidisciplinary model bridging fiscal ethics and behavioral finance. It provides empirical evidence that intrinsic moral philosophies can counterbalance financial materialism. Future research should target active investors using longitudinal tracking.
Co-Authors Aini Indrijawati Aldi, M. Fahriyal Anto Andreawan Haris Reza Fathony M.Riduan Abdillah Mappangile, Iqrima Mas Memey Ifalia Kristin Rafie Akbar Sumarno Rapy Ahmad Nazriel Ratna Ayu Damayanti