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All Journal Jurnal Akuntansi dan Pajak Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Civics Education And Social Science Journal (CESSJ) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian kepada Masyarakat International Journal of Social Science, Education, Communication and Economics Journal of Governance, Taxation, and Auditing JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi E-Jurnal Akuntansi GoodWill Journal of Economics, Management, and Accounting
Tenripada, Tenripada
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
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Village Fund Realization, Leadership Capacity, and Geographical Barriers: Evidence from 1,841 Villages in Central Sulawesi, Indonesia Febryana, Annisa Nabila; Tenripada, Tenripada; Parwati, Ni Made Suwitri; Furqan, Andi Chairil
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2791

Abstract

This study aims to analyze the influence of the realization of village funds, the capacity of the village head, and the geographical barriers on the performance of the village government. Based on 1.841 villages in Central Sulawesi using Fixed Effect Regression, it was found that the realization of village funds and the education level of the village head had a significant positive influence on the performance of the village government, while the geographical barriers had a significant negative influence on the performance of the village government. Therefore, it can be concluded that optimizing the use of village funds, increasing human resource capacity, and reducing geographical barriers are important factors in encouraging the effectiveness of village governance. From the findings, it is hoped that it will be an encouragement for the government to improve village development through increasing the realization of targeted village funds, paying attention to certain aspects in the recruitment of village heads, and the use of special strategies to overcome performance gaps in villages far from the city/district center
The Meaning of Profit from the Perspective of Rice Farmers in Desa Kabalo, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una Afifa, Nur; Sugianto; Tenripada; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2813

Abstract

This study aims to explore the meaning of profit from the perspective of rice farmers in Kabalo Village, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una, by considering economic, social, and spiritual aspects. Unlike previous studies that tend to define profit narrowly as financial or accounting outcomes, this research highlights the multidimensional interpretation of profit based on local wisdom. Using a qualitative descriptive design with a phenomenological approach, data were obtained through field observations, in-depth interviews with three landowning farmers, and documentation. The analysis followed phenomenological stages, namely reduction, imaginative variation, and meaning synthesis, complemented by triangulation and member checks to ensure data validity. The findings reveal that profit is understood in three main dimensions: as a reserve for basic needs, as future savings that ensure security, and as the fruit of patience in the farming process. This study contributes to behavioral accounting literature by demonstrating how rural communities integrate material and immaterial values in defining profit, while also offering insights into the role of local wisdom in shaping accounting concepts in the farming economy.
Analyzing the Potential Implementation of Environmental Accounting in the Preparation of Sustainable Natural Capital Accounts in Umbele Village Wahyudin, Aan; Mustamin; Kahar, Abdul; Tenripada
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 6 (2025): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i6.459

Abstract

Nature inherently provides essential resources for human sustenance. Consequently, natural resources and environmental services are increasingly utilized. However, escalating population growth and rising income levels have led to a decline in the value and quality of these resources. Uncontrolled exploitation, environmental neglect, and inadequate structured recording pose significant threats to the sustainability of natural capital at the local community level. This study investigates the potential for implementing environmental accounting practices in Umbele Village to facilitate the preparation of sustainable natural capital accounts, utilizing primary data gathered through interviews and field observations. The findings reveal that the majority of Umbele's inhabitants heavily rely on natural resources, which are increasingly affected by environmental degradation and climate change. Current governmental interventions to address these challenges are perceived as insufficient, compounded by a lack of corporate responsibility.
Role of the government internal supervisory apparatus and risk management in reducing fraud in Indonesian local governments Qamariyyah, Nurul; Tenripada; Abdullah, Muhammad Ikbal; Furqan, Andi Chairil
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2311

Abstract

Corruption remains a persistent challenge in Indonesia’s local governments, where weak oversight and fragmented controls continue to create opportunities for fraud. This study examines how the capability of the Government Internal Supervisory Apparatus (APIP) and risk management maturity in reducing fraud in Indonesia, using the Corruption Control Effectiveness Index (CCEI) as a proxy. This study employs a quantitative approach, utilizing secondary data from 1,018 observations spanning fiscal years 2021–2022. The analysis employs descriptive statistics, correlation testing, and a fixed effects regression model. The results show that both APIP capability and the risk management index have a significant positive effect on the CCEI. Larger and older local governments tend to perform better, reflecting institutional experience and established control systems. These findings underscore the importance of strengthening APIP capacity and institutionalizing risk management to effectively curb fraudulent practices in Indonesia’s public governance. The study contributes to the literature by integrating APIP capability and risk management effectiveness within a single analytical framework, using the CCEI as a fraud indicator—an approach still relatively rare in research on Indonesia’s local governance.
Strengthening Financial Performance of Local Governments through Internal Supervision and Accountability Kusuma, Guan; Tenripada; Furqan, Andi Chairil; Kamase, Haryono Pasang
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p13

Abstract

This study investigates the influence of the Government Internal Supervisory Apparatus (APIP) and the Government Agency Performance Accountability System (SAKIP) on the financial performance of local governments in Indonesia. Financial performance is measured through indicators of independence and sustainability, reflecting regional capacity in managing fiscal resources effectively. Using panel data from 2019–2021 with 1,623 observations across provincial, district, and city governments, multiple linear regression analysis was conducted. The results indicate that APIP significantly enhances financial performance through stronger internal control and accountability mechanisms. SAKIP also contributes positively by fostering transparent and result-oriented management. Both variables collectively strengthen fiscal independence and sustainability, confirming that internal supervision and accountability are crucial for sustainable local financial governance.
Assessing Technical, Cognitive, and Psychological Readiness of Prospective Auditors in the Era of Artificial Intelligence Lamusa, Raff Iwata Anugrah; Pasang Kamase, Haryono; Tenripada
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2878

Abstract

This study aims to analyze the influence of prospective auditors' readiness to face the era of Artificial Intelligence (AI), viewed from three dimensions: Technical Readiness, Cognitive Readiness, and Psychological Readiness. The research uses a quantitative approach with a survey method applied to 100 accounting students from various universities in Indonesia who have completed an auditing course. The data was analyzed using multiple linear regression with the help of SPSS version 16. The research findings indicate that all three dimensions of readiness Technical Readiness, Cognitive Readiness, and Psychological Readiness have a significant positive impact on AI acceptance. Together, these three variables are able to explain 45.3% of the variation in AI acceptance. This finding confirms that the readiness of prospective auditors is multidimensional, with the psychological aspect being the most dominant factor, followed by the cognitive and technical aspects. The implications of this research emphasize the importance of developing an accounting curriculum that not only focuses on technical skills but also builds AI literacy, critical thinking, and students' confidence in collaborating with AI technology.
The Influence of Reporting Systems, Clarity of Budget Targets and Accounting Control on Performance Accountability of Government Agencies (Study on Regional Apparatus Organizations in Sigi Regency, Central Sulawesi) MILE, Yuldi; NATSIR, Muhammad; TENRIPADA, Tenripada; SRIWINARTI, Lis
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.550

Abstract

This study aims to examine and analyze the effect of reporting systems, clarity of budget targets and accounting controls on performance accountability of government agencies. This type of research is survey research with quantitative research methods and uses primary data and secondary data. The population in this study is the Regional Apparatus Organization (OPD) in Sigi Regency, Central Sulawesi Province. The sampling technique was purposive sampling, with 2 respondents in each OPD, namely 60 respondents. The analysis technique used is the classical assumption test, multiple linear regression analysis, residual test and hypothesis testing used, namely the simultaneous test (f test) and partial test (t test). The results of this study indicate that the Reporting System, Clarity of Budgetary Targets and Accounting Control simultaneously have a significant effect on Government Agencies' Performance Accountability, Reporting Systems have no significant effect on Government Agencies' Performance Accountability, Clarity of Budgetary Targets has a significant effect on Government Agencies' Performance Accountability and Accounting Control has a significant effect on Performance Accountability of Government Agencies.
Peningkatan Sumber Daya Manusia Aparat Desa Melalui Sosialisasi Pengawasan Keuangan Desa Ansar, Muhammad; Edi Darmawan, I Putu; Ikbal, M.; Pasang Kamase, Haryono; Tenripada, Tenripada; Jamaluddin, Jamaluddin; Gunarsa, Arif; Widyakusuma, Annastry; Herawaty Kurnia, Yusriyani; Shanabilla, Shanabilla; Agil, Moh
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7155

Abstract

Kegiatan pengabdian ini bertujuan meningkatkan kapasitas aparatur desa dalam pengawasan dan pengelolaan keuangan desa sesuai ketentuan Permendagri Nomor 73 Tahun 2020. Penguatan kapasitas ini dianggap penting untuk mewujudkan tata kelola yang akuntabel, transparan, serta mendukung pemanfaatan Dana Desa dalam pengembangan masyarakat dan potensi pariwisata di Kabupaten Banggai Kepulauan. Program dilaksanakan melalui pendekatan workshop partisipatif yang mencakup survei awal, studi dokumen pengelolaan keuangan desa, penyusunan materi pelatihan, pemaparan konsep, diskusi, simulasi pencatatan aset, serta pendampingan teknis. Instrumen pre-test dan post-test digunakan untuk mengukur peningkatan pemahaman peserta, sementara observasi dan diskusi kelompok mendukung penilaian kualitatif.  Sebanyak 50 peserta menunjukkan peningkatan pengetahuan yang signifikan, tercermin dari kenaikan skor evaluasi rata-rata dari 56,4 menjadi 86,7. Kegiatan juga menghasilkan temuan strategis berupa meningkatnya kesadaran aparatur terhadap prinsip akuntabilitas, pembentukan Tim Pengawas Internal Desa (TPID), serta penyusunan draf rencana kerja pengawasan tahunan sebagai langkah awal penguatan sistem pengendalian internal. Temuan lapangan menunjukkan bahwa pendekatan experiential learning lebih efektif dibanding sosialisasi normatif untuk memperkuat pemahaman aparatur desa.  Program ini berhasil memperkuat kompetensi awal aparatur desa dalam pengawasan keuangan desa dan memberikan dasar kelembagaan bagi peningkatan tata kelola desa. Meskipun demikian, implementasi pengawasan yang berkelanjutan memerlukan pendampingan lanjutan, penguatan prosedur operasional, dan dukungan pemerintah daerah untuk memastikan efektivitas jangka panjang.
Peran Pengendalian Internal dalam Mewujudkan Keberlanjutan Keuangan Pemerintah Daerah di Indonesia Paundanan, Grayesta; Tenripada, Tenripada; Yunia, Latifah Sukmawati; Furqan, Andi Chairil; Yudistira, Fajar Gilang
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.93-106

Abstract

This study examines the differentiated impacts of the Government Internal Control System (SPIP) and the Regional Government Internal Supervisory Apparatus (APIP) on local government financial sustainability in Indonesia. Using secondary data from 2,690 observations of provincial, city, and regency governments during 2018–2022, this study employs multiple regression analysis. The findings show that APIP has a significant positive effect on efficiency and effectiveness, but a significant negative effect on equity in financial management. In contrast, SPIP is found to significantly influence only the efficiency dimension. This study contributes novel empirical evidence that internal control mechanisms do not affect financial sustainability uniformly, but instead play differentiated roles across efficiency, effectiveness, and equity dimensions. By integrating Agency Theory and Legitimacy Theory, this study provides a clearer theoretical explanation of how APIP and SPIP address agency problems and legitimacy pressures in local government financial management. The results suggest that while APIP enhances resource optimization, it faces challenges in ensuring equitable fund distribution. Therefore, local government financial sustainability can be strengthened through targeted optimization of SPIP and reinforcement of APIP’s supervisory role, particularly in promoting distributive justice.
Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5k5xj226

Abstract

This study aims to understand the views of mine workers regarding environmental accounting using a phenomenological approach. The research was conducted at PT Sentral Labuan Tegar Mandiri, a C excavation mining company located in Labuan Main Village, Labuan District, Donggala Regency, Central Sulawesi. This study focuses on three main dimensions in the concept of the Triple Bottom Line, namely environmental, economic, and social aspects. Data collection was carried out through in-depth interviews and direct observations in the field. The findings of the study show that although workers' technical knowledge related to environmental accounting is still limited, they show a high level of concern and awareness of the impact of mining activities, both on the environment and society. The workers understand the importance of waste management, environmental preservation through tree planting, and the role of companies in improving the economic and social conditions of local communities. In general, environmental accounting is understood as a form of corporate commitment to environmental sustainability, social welfare, and regional economic development.
Co-Authors Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, Muhammad Ikbal Afifa, Nur Agil, Moh Ananda Aulia Aqsha, Muhammad Arung Gihna Mayapada Asda Faizal Bawias, Hizkia Hazael Bezaliel Edi Darmawan, I Putu Ernawaty Usman Febryana, Annisa Nabila Furqan, Andi Chairil Gunarsa, Arif Halwi, Muhammad Darma Haryono Pasang Kamase Hasanah, Nurhany Herawaty Kurnia, Yusriyani Husnul Hatimah Indra Basir Jamaluddin Jamaluddin Kusuma, Guan Lamusa, Raff Iwata Anugrah M. Ikbal, M. Masruddin Muhammad Afdhal Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Ilham Pakawaru Muhammad Natsir Muliati Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Nurdin, Jurana Nurleni Rahman Parwati, Ni Made Suwitri Paundanan, Grayesta Qamariyyah, Nurul Rahma Masdar Rahman Nurleni Rifka Khairunnisa Rina RUMIMPUNU, Mohammad Rio Septian Septian Shanabilla, Shanabilla SRIWINARTI, Lis Sugianto Sugianto Sugianto Tanra, Andi Ainil Mufidah Wahyudin, Aan Widyakusuma, Annastry Yayan Sapitri Yudistira, Fajar Gilang Yuldi Mile Yunia, Latifah Sukmawati