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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Integritas: Jurnal Antikorupsi Jurnal Abdidas Journal Of World Science Apssai Accounting Review (ApAR) Balance : Jurnal Akuntansi dan Manajemen Arthatama Research Horizon Journal of Economics and Management Scienties Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Economic and Business Horizon JAPEPAM, Jurnal Pengabdian kepada Masyarakat Arthatama: Journal of Business Management and Accounting Indonesian Journal of Taxation and Accounting
Fikry Karim
Department Of Accounting, Universitas Tadulako, Palu, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH AUDIT TENURE DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING (Studi pada Auditor Inspektorat Daerah Se-Provinsi Sulawesi Tengah) Dina; Abdul Pattawe; Fikry Karim
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.112

Abstract

Research aims: This study examines the effects of audit tenure and locus of control on audit quality, with auditor independence as an intervening variable, among Regional Inspectorate auditors in Central Sulawesi Province, Indonesia. The research is grounded in attribution theory, which explains auditor behavior as a function of internal and external factors. Design/Methodology/Approach: Using a quantitative research approach, data were collected through questionnaires distributed to regional inspectorate auditors and analyzed using structural equation modelling. Research findings: The results reveal that audit tenure has a negative but insignificant effect on auditor independence and does not significantly influence audit quality. These findings indicate that the length of audit engagements in the public sector does not compromise or enhance audit quality, given the mandatory nature of audit assignments, standardized procedures, and strong regulatory frameworks. Conversely, locus of control has a positive and significant effect on both auditor independence and audit quality, suggesting that auditors with a strong internal locus of control are better able to maintain objectivity and produce high-quality audits. Auditor independence is also found to have a positive and significant impact on audit quality and to mediate the relationship between locus of control and audit quality, although it does not mediate the relationship between audit tenure and audit quality. Theoretical contribution/Originality: This study contributes to the public-sector auditing literature by highlighting the dominant role of internal psychological attributes over structural factors in determining audit quality and provides practical implications for auditor development and governance in regional inspectorates.
Analisis Dampak ESOP Terhadap Kinerja Keuangan dan Produktivitas Karyawan PT BRI di BEI 2020-2024 Ramlah Ramlah; Sugianto Sugianto; Fikry Karim; Ilham Pakawaru
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.v8i3.469

Abstract

This study analyzes the impact of the Employee Stock Ownership Plan (ESOP) on the financial performance and employee productivity of PT Bank Rakyat Indonesia (Persero) Tbk during the 2020–2024 period, employing a descriptive quantitative approach. Financial performance was measured via Return on Assets (ROA) and Return on Equity (ROE), while productivity was measured using operating income per employee. Analytical methods included descriptive statistics, a one-sample t-test, simple linear regression, and Pearson correlation analysis. Statistical results indicate that: (1) ROA and ROE did not differ significantly from national banking industry benchmarks (t-ROA=1.094, p=0.335; t-ROE=1.543, p=0.198; p>0.05), indicating financial performance stability; (2) the employee productivity trend showed a significant increase (β=73.644; R²=0.787; p=0.045), with a Pearson correlation of r=0.887 (p=0.045) and absolute growth of 96.90%-rising from IDR 334.12 million (2020) to IDR 658.02 million per employee (2024). These findings confirm hypotheses H1 and H2, support Agency Theory and Human Capital Theory, and imply that the ESOP serves as a strategic mechanism for corporate governance and human capital development in the post-pandemic recovery era.
Symbolic accountability and the corruption control crisis in Indonesian villages Nina Yusnita Yamin; Haryono Pasang Kamase; Selmita Paranoan; Fikry Karim
Integritas: Jurnal Antikorupsi Vol 12 No 1 (2026): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v12i1.1551

Abstract

Village financial management, which is vulnerable to fraud, requires the implementation of more substantive accountability—going beyond mere administrative compliance. This study aims to explore why corrupt behavior persists in day-to-day administration despite extensive reforms in village financial accountability. It employs a qualitative method using a multiple-case study design at the village level in Poso Regency, Central Sulawesi. This study reveals that existing financial management regulations and audit mechanisms tend to foster symbolic accountability. Administrative-based financial reporting, oversight, and audits—often treated as mere compliance—are more frequently used to secure funds, mitigate the risk of audit findings, and maintain political legitimacy rather than to strengthen public oversight. On the other hand, citizen participation has been reduced to a mere formality due to restrictions on oversight imposed by complex procedures and regulations. Consequently, budget implementation report’s function more as symbols of accountability—merely fulfilling obligations—rather than as effective internal control instruments to prevent corruption. This finding further underscores that village governance with low capacity is vulnerable to symbolic accountability. Therefore, more context-specific, inclusive, and meaningful participatory mechanisms are required.
The Role Of Health Function Expenditure In Achieving Sdg 3 Moderated By Apip And Iepk In Indonesia Moh Agil; Haryono Pasang Kamase; Muhammad Ikbal Abdullah; Fikry Karim
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10614

Abstract

Health is a central pillar of sustainable development and a key priority within Sustainable Development Goal 3 (SDG 3), yet Indonesia continues to face persistent health disparities across regions despite increasing public health expenditure. This study examines whether health function expenditure effectively improves SDG 3 outcomes and investigates the moderating roles of internal government supervision and corruption control. Using panel data from Indonesian provincial, district, and municipal governments for the post-pandemic period, this research applies regression and moderation analysis to assess the relationships among health expenditure, SDG 3 achievement, the capacity of the Government Internal Supervisory Apparatus (APIP), and the Effectiveness of Corruption Control Index (IEPK). The findings indicate that health function expenditure positively influences SDG 3 outcomes, and this effect is significantly strengthened when supported by effective internal supervision and strong corruption control. These results highlight that budget size alone is insufficient; governance quality plays a crucial role in translating expenditure into health improvements. The study contributes to the literature by integrating fiscal policy and governance perspectives and provides policy-relevant insights for strengthening accountability mechanisms to accelerate SDG 3 achievement in Indonesia.
Analysis of User Perspectives on Features of Regional Government Information System (SIPD RI) in Palu Viki Afrilia; Andi Chairil Furqan; Fikry Karim; Lucyani Meldawati
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.956

Abstract

This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom are SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users’ subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.   This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom were SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users' subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.
Beyond Mandatory Adoption: An Integrative Model of Post-Adoption Success for the Village Financial Information System in Indonesia Lucyani Meldawati; Andi Mattulada; Fikry Karim; Abdul Kahar; Muhammad Din
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.v4i3.1136

Abstract

Purpose – This study examines post-adoption information-system suc-cess in the mandatory implementation of Indonesia’s Village Financial System (SISKEUDES), assessing whether human, organizational, and tech-nological conditions remain associated with System Use, User Satisfaction, and perceived Net Benefits after implementation becomes institutionally required.Methods – A cross-sectional survey of 329 village governments in Central Sulawesi was analyzed using partial least squares structural equation modeling (PLS-SEM) with a disjoint two-stage reflective–formative hierar-chical component model. Bootstrapping, specific indirect effects, PLSpre-dict, and sensitivity analyses were used to assess the proposed relation-ships and their robustness.Findings – Technology Factors showed the strongest association with System Use (β=.558), followed by Human Factors (β=.308), whereas Or-ganizational Factors were nonsignificant (β=.039). Technology Factors (β=.521) and System Use (β=.428) were positively associated with User Satisfaction. User Satisfaction (β=.725) and System Use (β=.212) were as-sociated with Net Benefits. Significant sequential statistical associations linked Human and Technology Factors to Net Benefits through System Use and User Satisfaction. Sensitivity analyses showed comparatively stable upstream and use–satisfaction relationships, whereas the System Use–Net Benefits relationship was component-sensitive.Research implications – The cross-sectional, single-informant design, partial discriminant validity, downstream specification sensitivity, and nonprobability sampling constrain causal inference and statistical general-ization.Originality – The study advances the Beyond Mandatory Adoption per-spective by showing that mandatory implementation establishes institu-tional compliance but does not ensure uniform information-system suc-cess. Socio-technical heterogeneity persists after implementation becomes mandatory, although downstream relationships remain empirically quali-fied.
Co-Authors A, M. Ikbal Abda Abda Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Amir , Andi Mattulada Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Andi Mattulada Amir betty betty Betty Betty Dewa Made Adi Dharma Dina Erwinsyah Erwinsyah Femilia Zahra Furqan, Andi Chairil Haryono Pasang Kamase Lande, Marisa Pratiwi Lucyani Meldawati Masruddin Megawati, Nani Meldawati, Lucyani Moh Agil Muhammad Bakri Muhammad Din Muhammad Ilham Pakawaru Muliati Muliati Mulyana Mulyana Munawarah Munawarah, Munawarah Mustamin Mustamin Nasrun Naida Nina Yusnita Yamin Rahma Masdar Ramlah Ramlah Sadam, Saddam Fatur Rahman Saleh, Fadli Moh Saleh, Fadli Moh. Selmita Paranoan Selvyana Sugianto Sugianto Suryadi Hadi Viki Afrilia