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All Journal INVOICE : JURNAL ILMU AKUNTANSI Journal of Finance and Business Digital (JFBD) Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Bustan Ramli
Universitas Islam Negeri Alauddin Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Public Health Social Sciences

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Motivasi Whistleblower: Mengungkap Fraud Keuangan Daerah dalam Konsep Amar Ma’ruf nahi Mungkar Jamaluddin Majid; Bustan Ramli; Fatahillah R; Riza Praditha; Zainal Abidin Abidin; Andi Yusril Cibu Cibu
Journal of Finance and Business Digital Vol. 1 No. 1 (2022): March 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.532 KB) | DOI: 10.55927/jfbd.v1i1.1212

Abstract

Penelitian ini bertujuan untuk mengungkap manifestasi konsep amar ma’ruf nahi mungkar dalam memotivasi seorang whistleblower untuk mengungkap fraud keuangan instansi pemerintahan daerah. Penelitian ini menggunakan metode kualitatif dengan studi literasi. Hasil penelitian menunjukkan bahwa konsep amar ma’ruf nahi mungkar dianggap mampu dalam memotivasi seorang whistleblower untuk mengungkapkan tindak fraud keuangan yang ditemukannya. Hal ini karena pendalaman konsep-konsep keagamaan yang dilakukan oleh whistleblower yaitu amar ma’ruf nahi mungkar akan mendorong seseorang untuk bersikap dan bertindak sesuai dengan ketentuan yang berlaku. Dari pandangan whistleblower akan meningkatkan motivasi dan keyakinan dirinya untuk mengungkap tindakan fraud dalam mencegah kerugian keuangan pemerintah daerah.
Maslahah Value Inference in the Application of Accrual-Based Accounting on Regional Government Jamaluddin Majid; Ambo Asse; Syaripuddin Rasyid; Safri Haliding; Bustan Ramli
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12302

Abstract

The primary objective of this study is to promote the incorporation of Maslahah values within the framework of accrual-based accounting practices in local government entities. This research employs a qualitative approach with a phenomenological perspective, drawing data partially from extensive literature reviews. The findings of this research emphasize the pivotal role of values when implementing accrual-based accounting in local governments. A critical aspect revolves around the ability to enforce regulations and codes of ethics within these governmental bodies. This enforcement, in turn, facilitates the production of financial reports that are not only accurate but also transparent and accountable. Furthermore, the adoption of accrual-based accounting should be coupled with the application of Maslahah values within the society. Values like honesty, accountability, fairness, and prosperity should underpin the financial practices of local governments. By doing so, leaders, who are key stakeholders, can be held accountable not only to their constituents but also in alignment with their moral and ethical obligations to a higher authority. In conclusion, this study underscores the importance of merging accounting practices with ethical values, ultimately benefiting local governments and the broader society they serve.
The Crucial Role of Human Resource Competency in Enhancing the Utilization of Financial Systems and the Quality of Regional Financial Reports Bustan Ramli; Sudirman Sudirman; Hasmin Tamsah; Baso Iwang; Bahrul Ulum Rusydi
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 21 No 1 (2026): March 2026
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v21i1.19349

Abstract

This study analyzes the effect of Human Resource Competence (HRC) on the Quality of Regional Financial Reports (QFR), with Financial System Utilization (UFS) and Internal Audit Quality (QIA) as mediating variables. Grounded in the Resource-Based View, Agency Theory, and New Public Management, the study explains how human competence, system utilization, and audit quality jointly shape public financial governance. Using survey data from 199 regional financial officers in South and West Sulawesi, the analysis employs Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM–AMOS). The results show that HRC significantly improves UFS, QIA, and QFR, while both UFS and QIA act as effective mediators. Among these, QIA provides the strongest indirect effect on QFR. The findings highlight that improving regional financial reporting quality requires an integrated strengthening of human resources, financial systems, and internal audit functions.
Co-Authors Ambo Asse Andi Yusril Cibu Cibu Baso Iwang Fatahillah R Hasmin Tamsah Jamaluddin Majid Riza Praditha Rusydi, Bahrul Ulum Safri Haliding Sudirman Syaripuddin Rasyid Zainal Abidin