Article Per Year (5 Year)
p-Index From 2021 - 2026
2.543
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business Economics and Digital Business Review Eastasouth Journal of Positive Community Services The Journal of Business and Management Research The Eastasouth Journal of Social Science and Humanities Advances in Management & Financial Reporting Advances in Economics & Financial Studies Advances: Jurnal Ekonomi & Bisnis JER Atestasi : Jurnal Ilmiah Akuntansi WORKFORCE: Jurnal Ilmiah Manajemen dan Bisnis Vifada Management and Digital Business
Pasolo, Fahrudin
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JER

 1 
The Role of Apparatus Competence, Community Participation and Control Systems on Village Fund Financial Accountability Pasolo, Fahrudin; Kooh, Ricky Phylemon; Zakaria, Zakaria; Sonjaya, Yaya
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.863

Abstract

This study is associative research, which aims to analyze, identify and explain the role of apparatus compe-tency, community participation and control systems on financial accountability of village funds in Mam-beramo Raya Regency. The amount of data used in the research was 84 respondents or 70.00% of the total population is 120 consisting of village officials, community leaders and stakeholders in the Greater Mam-beramo Regency environment, with a sampling technique using the Simple Random Sampling type Proba-bility Sampling technique. The main data source for this research was obtained through distributing ques-tionnaires to all respondents. The statistical method used to test the hypothesis is multiple linear regression analysis using SPSS. Based on partial and simultaneous test results, it was found that apparatus, community participation and control systems had a positive and significant effect on financial accountability of village funds in Mamberamo Raya Regency. This study not only highlights the dynamics within the Mamberamo Raya District Government but also the efforts of the Greater Mamberamo District Government to increase efficiency, transparency and accountability in managing village funds, as well as improving the perfor-mance of village officials.
Challenges and Innovations in Public Sector Accounting: A Comparative Analysis Papare, Endang Yokbet; Suratini, Suratini; Pasolo, Fahrudin
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.913

Abstract

This study aims to explore the influence of social accounting practices on community trust, focusing on the roles of transparency, stakeholder engagement, cultural context, regulatory frameworks, and media coverage. Utilizing a qualitative case study approach, the research involved in-depth analysis of various organizations to understand how their social accounting practices impact community trust. Data were collected through semi-structured interviews, focus groups, and document analysis and were then analyzed using thematic and content analysis techniques. The findings highlight that transparent social accounting practices are fundamental to building community trust. Detailed and honest disclosures about social and environmental impacts enhance organizational reliability and credibility. Stakeholder engagement emerged as critical, with participatory approaches fostering a sense of ownership and trust among community members. Cultural context significantly influences how communities perceive transparency and accountability efforts. The study also underscores the importance of regulatory frameworks and proactive media engagement in shaping public perceptions. The results align with previous research while providing a nuanced view of the interplay between these factors. This research contributes to academic knowledge and practical application, offering insights into how organizations can effectively implement social accounting practices to foster community trust. The originality lies in its comprehensive approach, considering multiple dimensions and contextual factors. The findings can guide policymakers, business leaders, and CSR practitioners in developing strategies that enhance transparency and accountability. Future research should consider quantitative approaches and longitudinal studies to validate and expand upon these findings.
Co-Authors Abdul Rasyid Aldrin Akbar, Mohammad Ameliana, Yana Andri Irawan Buntuan, Rosalynda Djabar, Helmi Rafif Fachry Abda El Rahman Ibrahim, Muhdi B. Hi. Kooh, Ricky Phylemon Lesmana, Arfan Trino Maji, Rusta Masruro, Siti Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Mursalam Salim Noch, Muh Yamin Noch, Muhammad Yamin Ode Marihi, La Papare, Endang Yokbet Pattipeiluhu, Heldriana Maca A. Rumasukun, Ridwan Sady, Muhammad Sangga, Irva Satria, Sandy Pradiastu Sumartono, Sumartono Suratini Suratini, Suratini Tome, Sriyanti Wakman, Dasilva Romedios Yamin Noch, Muhammad Yaya Sonjaya Zakaria Zakaria