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All Journal BISMA (Bisnis dan Manajemen) Journal of Economics and Management Scienties
Lucyani Meldawati
Tadulako University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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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; Rudy Usman; Muhammad Din; Lucyani Meldawati
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
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 role prescriptions of women leaders to achieve competitive advantage Lucyani Meldawati; Fisy Amalia; Andi Chairil Furqan; Nur Faliza; Tonny Yuwanda
BISMA (Bisnis dan Manajemen) Vol. 15 No. 2 (2023)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v15n2.p187-209

Abstract

This study examines the differences between male and female leadership in the SMEs sector. It investigates the influence of innovative work behaviour preceded by psychological empowerment on competitive advantage in each dimension. This study uses a quantitative approach to distribute questionnaires to 254 Indonesian SMEs. Path analysis was used in this study by calculating factor loading, composite reliability, Average Variance Extracted (AVE), discriminant validity, and the structural model. To analyse the differences between female and male entrepreneurs, this study employs multi-group analysis, which can explain the phenomenon of this research. These findings explain that psychological empowerment has been found to increase innovative work behaviour, and innovative work behaviour has also been found to mediate the relationship between psychological empowerment and dimensions of competitive advantage. In addition, female leadership is superior in terms of time to market, where innovative employees led by a woman will develop new products faster to enter the market. On the other hand, male leadership is superior in the delivery dependability dimension, where innovative employees led by a man prioritise speed and responsiveness in serving customers.
Co-Authors Andi Chairil Furqan Fisy Amalia Muhammad Din Mutmainah Mutmainah Nur Faliza Rudy Usman Tonny Yuwanda