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All Journal Jurnal Kolaboratif Sains Research Horizon Indonesian Journal of Taxation and Accounting
Andi Mattulada
Universitas Tadulako
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The Management of School Operational Assistance (SOA) through Tax Administration at Tojo Una Una’s Financial and Asset Management Agency Muhammad Iqbal Bakri; Andi Mattulada; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muliati; Muhammad Din; Femilia Zahra; Andi Chairil Furqan
Research Horizon Vol. 2 No. 4 (2022)
Publisher : Publindo Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.997 KB) | DOI: 10.54518/rh.2.4.2022.476-487

Abstract

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. This study aims to analyze the management of School Operational Assistance (SOA) through tax administration at Tojo Una Una’s Financial and Asset Management Agency, Central Sulawesi Province, Indonesia. The approach that will be taken in implementing community service activities is through an explanation of the management of the SOA fund treasurer and the person in charge of the principal of each school in the Tojo Una Una Regency, the duties and authorities of the SOA fund treasurer. Pre and post-tests were tested using the Compare Means Paired- Sample T-Test analysis with the statistical analysis tool SPSS because the data came from the same subject. The results highlight that the management of SOA funds has not been fully effective because several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning, implementation, and accountability aspects. Therefore, to improve technical capabilities and skills in the management of SOA funds, especially related to SOA tax administration, it is necessary to carry out service in the form of socialization related to SOA tax administration, which will be framed in an effective communicative, and relaxed manner.
Governance Mechanisms and Financial Reporting Quality: The Moderating Role of Leadership Commitment Tenripada; Andi Mattulada; Abdul Kahar; Andi Chairil Furqan; Muhammad Ikbal Abdullah
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.349

Abstract

Purpose – This study examines how internal governance mechanisms and leadership commitment influence the quality of financial reporting in Indonesian local governments. While prior studies emphasize the role of internal control systems and internal audit functions in strengthening public sector accountability, empirical evidence on how leadership commitment interacts with these mechanisms remains limited. This study therefore investigates whether leadership commitment strengthens or alters the relationship between audit findings, internal control maturity, internal audit capability, and financial reporting quality. Methods – This research employs a quantitative approach using panel data from Indonesian local governments. The dataset consists of 2,580 observations derived from audit reports, SPIP maturity assessments, APIP capability evaluations, and local government financial statements. To examine the moderating role of leadership commitment, this study employs Moderated Regression Analysis (MRA) using an interaction approach. Findings – The results show that audit findings are negatively associated with financial reporting quality, whereas SPIP maturity and APIP capability exhibit positive and statistically significant effects. Leadership commitment, proxied by the rate of follow-up on audit recommendations, functions as a conditional moderator. It significantly mitigates the adverse impact of audit findings but simultaneously weakens the positive influence of institutional oversight mechanisms on financial reporting quality.Research implications – The findings highlight that improving financial reporting quality in local governments requires strengthening internal control maturity and internal audit capability while ensuring that leadership commitment reinforces, rather than substitutes, institutional governance mechanisms to sustain effective and credible public financial accountability.Originality – This study contributes to public sector accounting literature by demonstrating that leadership commitment does not always reinforce governance mechanisms and may instead create a decoupling effect between formal institutional controls and financial reporting outcomes.
Pengaruh Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Dengan Sisa Lebih Pembiayaan Anggaran Sebagai Variabel Moderasi: The Influence of General Allocation Funds and Special Allocation Funds on Capital Expenditures with Budget Financing Surplus as a Moderating Variable Mutiara M. Diapati; Diarespati; Fitriana; Andi Mattulada
Jurnal Kolaboratif Sains Vol. 9 No. 3: Maret 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i3.9546

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Belanja Modal dengan Sisa Lebih Pembiayaan Anggaran sebagai variabel moderasi di 13 kabupaten/kota di Provinsi Sulawesi Tengah selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan analisis jalur melalui Structural Equation Modeling–Partial Least Square (SEM–PLS). Hasil penelitian menunjukkan bahwa dana alokasi umum berpengaruh negatif dan signifikan terhadap Belanja Modal, menunjukkan bahwa peningkatan Dana Alokasi Umum cenderung digunakan untuk belanja rutin daripada investasi pada aset daerah. Dana Alokasi Khusus berpengaruh positif tetapi tidak signifikan terhadap Belanja Modal, menunjukkan bahwa alokasi Dana Alokasi Khusus belum sepenuhnya terealisasi sebagai belanja modal karena keterlambatan penyerapan dan earmarking khusus. Surplus Pembiayaan Anggaran memoderasi secara negatif hubungan antara Dana Alokasi Umum dan Belanja Modal, yang berarti bahwa Surplus Pembiayaan Anggaran yang lebih tinggi melemahkan pengaruh Dana Alokasi Umum terhadap Belanja Modal. Sebaliknya, Surplus Pembiayaan Anggaran tidak memoderasi hubungan antara Dana Alokasi Khusus dan Belanja Modal secara signifikan. Temuan ini menyoroti bahwa efektivitas transfer pemerintah pusat sangat bergantung pada kapasitas pemerintah daerah dalam menyerap dan mengelola keuangannya. Pemerintah daerah disarankan untuk memperkuat tata kelola fiskal, mempercepat penyerapan anggaran, dan mengoptimalkan penggunaan Dana Alokasi Umum dan Dana Alokasi Khusus untuk investasi modal yang produktif.
Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Andi Chairil Furqan Diarespati Femilia Zahra Fikry Karim Fitriana Muhammad Bakri Muhammad Din Muliati Muliati Mutiara M. Diapati Tenripada