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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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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

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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.
Accounting For Climate: The Role of Village Funds on Farmers' Income Using a Social and Cultural Approach Yayan Sapitri; Mustamin; Abdul Kahar; 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: 10.65246/4gyzct52

Abstract

This study examines the role of Village Funds in supporting farmers’ resilience to climate change and its implications for agricultural income using a social and cultural lens. Climate change has led to declining productivity, unstable harvest patterns, and reduced income for rural farming communities. Village Funds, as mandated through the State Budget (APBN), are designed to strengthen village development and community welfare, including climate adaptation efforts. This qualitative descriptive research was conducted in Kayu Jati Village, Ongka Malino Subdistrict, Parigi Moutong Regency, where the majority of residents depend on agriculture. Data were collected through interviews, field observations, and documentation involving farmers as key informants and village officials responsible for budget management. The study adopts Legitimacy Theory to explain how village governments justify fund allocation decisions in response to environmental and socio-cultural pressures. Findings indicate that Village Fund allocations for agriculture increased significantly between 2023 and 2024, reflecting a strategic shift toward climate-responsive programs. These programs include the construction and maintenance of farm access roads, provision of improved seeds and fertilizers, and farmer education on land use. The support of Gapoktan as a social institution also strengthens coordination and communication between farmers and the village government. Overall, Village Funds contribute positively to reducing farmers’ production costs, stabilizing income, and enhancing adaptive capacity to climate variability. The study highlights the importance of integrating climate accounting principles into village financial management to ensure sustainable agricultural development
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: 10.65246/rtng1h12

Abstract

This study investigates the effect of management changes, audit fees, and percentage changes in return on assets (ROA) on auditor switching in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Auditor switching is a strategic decision that may be influenced by both internal corporate factors and regulatory requirements. Using a quantitative verification approach, the study analyzes 70 firm-year observations selected through purposive sampling. Logistic regression analysis was employed to examine whether the three independent variables significantly affect the likelihood of voluntary auditor switching. The empirical results show that management changes, audit fees, and ROA percentage changes do not have a statistically significant effect on auditor switching. These findings indicate that internal managerial or financial fluctuations are not sufficient reasons for banking companies to replace their auditors. The tendency of the banking sector to maintain auditor continuity is closely associated with strict regulations, long-term audit engagement practices, and the industry’s need to uphold credibility, transparency, and stakeholder trust. This study contributes to existing literature by providing evidence that factors influencing auditor switching may be industry-specific, particularly in regulated sectors such as banking. Future research is recommended to incorporate additional variables such as audit tenure, auditor reputation, ownership structure, corporate governance, and financial distress, as well as to compare auditor switching behavior across multiple industries or jurisdictions.
The Effect of Accounting Information Systems and Work Environment on Employee Performance at the Department of Marine and Fisheries of Central SulawesiProvince 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: 10.65246/aba1a639

Abstract

This study examines the effect of Accounting Information Systems (AIS) and the Work Environment on Employee Performance at the Department of Marine and Fisheries of Central Sulawesi Province in Palu City. The research aims to determine whether AIS and the Work Environment, both individually and simultaneously, contribute to variations in employee performance within a public-sector organization. A quantitative approach was employed using a survey method, and data were collected through structured questionnaires distributed to 40 employees selected using purposive sampling. The instrument passed validity and reliability tests, and the data were analyzed using multiple linear regression supported by classical assumption testing. The results reveal that AIS and the Work Environment simultaneously have a significant influence on Employee Performance, indicating that both factors together play a meaningful role in improving performance. However, partial testing shows that AIS has a strong and significant effect on employee performance, demonstrating its essential role in enhancing accuracy, efficiency, and decision-making quality in government operations. Conversely, the Work Environment does not have a significant partial effect, suggesting that existing environmental conditions—although generally conducive—are not sufficiently influential to generate measurable performance changes. These findings highlight the strategic importance of strengthening information system quality and employee capability in system utilization, while improvements to the work environment may require broader structural adjustments to produce significant outcomes.
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