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All Journal Jurnal Akuntansi dan Pajak Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi Civics Education And Social Science Journal (CESSJ) 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 GoodWill Journal of Economics, Management, and Accounting E-Jurnal Akuntansi
Tenripada, Tenripada
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Management Changes, Audit Fees, and Return on Assets Percentage Changes on Auditor Switching: A Study of Banking Companies Listed on the Indonesia Stock Exchange (2018–2024) Rifka Khairunnisa; Abdul Pattawe; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/hh7ne570

Abstract

This study aims to analyze the effect of management changes, audit fees, and percentage changes in return on assets on auditor switching in banking companies listed on the Indonesia Stock Exchange from 2018 to 2024. Through a quantitative approach and purposive sampling method, the sample used in this study amounted to 70. The results of this study were tested with descriptive analysis statistical tests, logistic regression, overall model fit, Hosmer and Lemeshow Goodness of Fit, and the coefficient of determination. With the results showing that management changes, audit fees, and percentage changes in return on assets have no voluntary effect on auditor switching. This study also indicates that some of the company's internal factors are not enough to be the reason for the company to do auditor switching, especially companies engaged in the banking sector.
The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries (DKP) of Central Sulawesi Province in Palu City Ananda Aulia; Muliati; Tenripada; Mustamin
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ymaj2c30

Abstract

This study investigates the influence of the Accounting Information System (X1) and Work Environment (X2) on Employee Performance (Y) at the Marine and Fisheries Department of Central Sulawesi Province, located in Palu City, Indonesia. The research was motivated by the growing importance of reliable information systems and a conducive work environment in enhancing public sector performance. A total of 40 respondents were selected using purposive sampling from the department’s employee population. Primary data were collected through a structured survey instrument designed to measure the variables under study. The analytical method employed was multiple linear regression to determine the strength and significance of the relationships between the independent and dependent variables. The findings reveal that both the Accounting Information System and Work Environment have a positive and statistically significant effect on employee performance. The results suggest that improving technological infrastructure and organizational climate can lead to higher levels of productivity and effectiveness among civil servants. This study contributes to the body of knowledge on public sector management and highlights the need for continuous investment in information systems and human resource support mechanisms. The implications of these findings can serve as a reference for local government institutions in formulating strategies to enhance employee performance.
Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/bhr62t09

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.
Audit Judgement In Task Complexity, Self Efficacy, and Auditor Professional Skepticism Aqsha, Muhammad; Masruddin; Ansar, Muhammad; Jurana; Tenripada; Bawias, Hizkia Hazael Bezaliel
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 2 No. 4 (2025): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v2i4.128

Abstract

The presentation of quality audit reports does not necessarily occur without problems, including in the provision of audit judgments by auditors who are faced with task complexity and auditor confidence in their abilities including skepticism. The study was conducted with the aim of examining the impact of task complexity, self-efficacy and professional skepticism of auditors on policy making in audit judgement with internal auditors at the regional inspectorate of Central Sulawesi. A total of 32 respondents who met the criteria in determining the sample using purposive sampling with a survey approach. The results showed that the effect caused in giving audit judgments on task complexity, self efficacy, and professional skepticism of internal auditors was significant. The results of the study can be a reference for further research in developing audit judgment and can be material in developing the ability of internal auditors to convince themselves of the decisions given in the audit results
Empirical Evidence on the Role of Local Own-Source Revenue in Strengthening Fiscal Independence of Indonesian Local Governments Hasanah, Nurhany; Masdar, Rahma; Furqan, Andi Chairil; Tenripada
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.v9i4.2788

Abstract

Regional fiscal independence is a key indicator of local governments’ ability to manage development sustainably without excessive dependence on central transfers. However, many regions in Indonesia still face limited fiscal capacity, primarily due to suboptimal management of Local Own-Source Revenue (PAD). This study aims to analyze the influence of each PAD component regional taxes, retributions, proceeds from regional asset management, and other legitimate PAD on regional fiscal independence in Indonesia. The research uses secondary data from 542 provinces, regencies, and municipalities during the 2019–2023 period, with 2,485 observations obtained through purposive sampling. Data were analyzed using panel data regression with the Fixed Effects model in STATA 17. The results show that all PAD components have a positive and significant effect on regional fiscal independence, indicating that greater PAD optimization strengthens local financial autonomy. The findings suggest that local governments should manage PAD professionally and strategically to improve institutional capacity, enhance revenue governance, and reduce dependence on central government transfers. In conclusion, strengthening PAD serves as the foundation for sustainable fiscal independence and long-term regional development.
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 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 Issue in progress
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.
Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

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 Ananda Aulia Aqsha, Muhammad Arung Gihna Mayapada Asda Faizal Bawias, Hizkia Hazael Bezaliel Ernawaty Usman Febryana, Annisa Nabila Furqan, Andi Chairil Halwi, Muhammad Darma Haryono Pasang Kamase Hasanah, Nurhany Husnul Hatimah Indra Basir Kusuma, Guan Lis SRIWINARTI 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 Qamariyyah, Nurul Rahma Masdar Rahman Nurleni Rifka Khairunnisa Rina RUMIMPUNU, Mohammad Rio Septian Septian Sugianto Sugianto Sugianto Tanra, Andi Ainil Mufidah Wahyudin, Aan Yayan Sapitri Yuldi MILE