Article Per Year (5 Year)
p-Index From 2021 - 2026
2.804
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Journal of Contemporary Accounting Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL ILMIAH GLOBAL EDUCATION Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) Accounting Studies and Tax Journal Adpebi Science Series Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD E-Jurnal Akuntansi
Haryono Pasang Kamase
Accounting Department, Faculty Of Economics And Business, Universitas Tadulako, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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

Found 17 Documents
Search

 1   2 
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.
Mengungkap Akar Terjadinya Korupsi Pada Belanja Pemerintah Daerah Di Provinsi Sulawesi Tengah Tahir, Arief Rahmattullah; Kamase, Haryono Pasang; Ansar, Muhammad; Mustamin, Mustamin
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.v10i1.2913

Abstract

This study aims to explore the root causes of corruption in regional government spending in Central Sulawesi Province by highlighting the relationship between electoral politics, bureaucracy, and law enforcement. Although the number of corruption cases decreased from 13 in 2023 to 11 in 2024, the value of state losses increased from IDR 12.5 billion to IDR 39.3 billion. This condition indicates that corrupt practices in the region are increasingly structured and have a significant impact on governance. This study used qualitative methods based on secondary data. The results show that corruption in Central Sulawesi is a systemic process that begins with expensive electoral politics, bureaucratic consolidation through the buying and selling of positions, the exploitation of public projects as a source of rent, the co-option of law enforcement officers as a shield of power, to the practice of extortion, weak oversight, and the emergence of intimidation and impunity. Overall, the findings indicate the formation of a corrupt ecosystem that reproduces itself through the exchange of money, positions, and legal protection. Theoretically, this study broadens understanding of corrupt behavior in the regional bureaucracy, while practically, it provides recommendations for supervisory institutions to strengthen risk-based control systems and protection for corruption whistleblowers.
Accountability of village funds: Through competence and SISKEUDES, supervision moderation and leadership style Dewi, Ni Sayu Kadek Era Susipta; Yamin , Nina Yusnita; Kamase, Haryono Pasang; Pakawaru, Muhammad Ilham; Erwinsyah, Erwinsyah
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art5

Abstract

The key to achieving excellent governance lies in the effective management of village funds. The aim of this research is to examine how the competence of village officials, the utilization of the Village Financial Information System (SISKEUDES), and the discipline of supervision and leadership style affect the accountability of village fund management. This research was conducted on village officials in all villages in Lariang District, Pasangkayu Regency, totaling 63 people who were determined purposively. A questionnaire was used to gather primary data, and the Partial Least Square (PLS) method was used for analysis. The research's findings demonstrate that the accountability of village fund management is significantly improved by the capability of the village apparatus and the application of SISKEUDES. These results indicate that achieving transparent and accountable village fund management requires both enhancing the apparatus's knowledge and abilities, and making the best use of the village financial information system. These results strengthen the argument in contingency theory. Furthermore, the impact of the competence of village officials and the application of SISKEUDES on the village fund management’s accountability is not influenced by supervision or leadership style. In addition, this research has implications for strategies to enhance the village fund management’s accountability. Such strategies could include enhancing the competence of village officials and maximising the usage of SISKEUDES.
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.
Navigating Village Financial Effectiveness: The Role of Competence, Participation, Budget Transparency and Leadership Commitment in Village Financial Management Ni Nyoman Selviana; Nina Yusnita Yamin; Haryono P. Kamase; Latifah Sukmawati Yuniar; Arif Gunarsa
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1261

Abstract

This study intends to analyze the determining factors of effective village financial management, namely Competence of Apparatus, Community Participation, and Budget Clarity. Crucially, this study also discusses function Leadership Commitment be a moderator of these relationships. Effective village financial management is a key pillar of successful village development and the achievement of public accountability. Using a quantitative approach, data were obtained from questionnaires distributed to 200 village government officials in Sigi Regency, Central Sulawesi. The data was analyzed using the Structural Equation Modeling (SEM) method using Partial Least Squares (PLS) technique. The study findings indicate that Official Competence, Community Participation, and Budget Clarity have been partially proven to have a positive and significant impact on the effectiveness of village financial management. This study also found that leadership commitment significantly strengthens the influence of Competence of Apparatus and Community Participation in the effectiveness of village financial management. However, leadership commitment does not play a strong role ties between fund transparency and the effectiveness of village financial management. These findings indicate that the competence of the apparatus ensures accuracy and compliance with technical procedures, community participation creates social control and legitimacy, and transparency in budgeting is important. The implications of this study suggest that human and ethical factors are more influential in optimizing social factors.
Do Financial Performance and Corporate Social Responsibility Disclosure Matter to Investors? Evidence from the Indonesian Energy Sector Muliati, Muliati; Kasmawati, Kasmawati; Mayapada, Arung Gihna; Kamase, Haryono Pasang
AMCA Journal of Community Development Vol. 6 No. 1 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i1.459

Abstract

This study examines the effect of financial performance measured through accounting profit and total asset turnover and corporate social responsibility (CSR) disclosure on the return of shares of energy sector companies listed on the Indonesia Stock Exchange from 2012 to 2023. Company size and leverage are included as control variables to obtain a more accurate estimate. Using 288 company year observations and applying quantum regression, the study provides a broader understanding of how explanatory variables behave at different levels of stock returns, especially in sectors known for their high capital intensity and exposure to commodity price fluctuations. These findings reveal that accounting earnings consistently have a positive and significant effect on stock returns at the 0.50 and 0.75 quantities, suggesting that profitability serves as a strong signal for investors, especially in companies with medium to high performance. In contrast, total asset turnover and CSR disclosures did not show significant effects across all quantiles, suggesting that operational efficiency and sustainability reporting are not key considerations for investors in the sector. The size of the company and leverage also did not show a significant influence, although their inclusion improved the quality of the model. Overall, the study highlights that investors in the energy sector respond to profitability indicators more strongly than information related to operations or sustainability.
The Effect of Internal Auditor Independence and Internal Control Systems on Fraud Prevention, with Institutional Environment as a Moderating Variable: A Study of Internal Auditors at the Buol Regency Inspectorate Yuningsi Yuningsi; Haryono Pasang Kamase; Rudy Usman; Rahma Masdar
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1324

Abstract

This study aims to analyze the effect of internal auditor independence and internal control systems on fraud prevention with institutional environment as a moderating variable. This study uses a quantitative approach with an explanatory research design. Data were obtained from internal auditors of the Buol Regency Inspectorate through an online questionnaire using Google Forms. The sampling technique used was census sampling. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS software, which included testing the measurement model, structural model, and significance testing through the bootstrapping procedure. The results showed that the independence of internal auditors and internal control systems had a positive and significant effect on fraud prevention. However, the institutional environment was not proven to moderate the effect of internal auditor independence on fraud prevention, and was proven to negatively moderate the relationship between internal control systems and fraud prevention. These findings indicate that the effectiveness of internal audit and internal control systems in preventing fraud does not only depend on technical aspects, but is also greatly influenced by institutional environmental conditions. Therefore, strengthening a culture of integrity and institutional governance is important to improve the effectiveness of fraud prevention in the public sector.
Co-Authors Abdullah, M. Ikbal Agil, Moh Alfrianti, Alda Arif Gunarsa Arung Gihna Mayapada Audrey Pramesti Pallawarukka betty betty Dewi, Ni Sayu Kadek Era Susipta Edi Darmawan, I Putu Ernawaty Usman Erwinsyah Erwinsyah Fadila, Nurul Furqan, Andi Chairil Gilbert Pore Gunarsa, Arif Harun Harun Herawaty Kurnia, Yusriyani Jamaluddin Jamaluddin Jamaluddin Jamaluddin Kusuma, Guan Lamusa, Raff Iwata Anugrah Latifah Sukmawati Yuniar M. Ikbal Abdullah M. Ikbal, M. Masrudin Masrudin, Masrudin Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Ilham Pakawaru Muhammad Natsir Muliati Muliati, Muliati Mustamin Mustamin Ni Nyoman Selviana Nina Yamin Nina Yusnita Yamin Nina Yusnita Yamin Nur Islami, Annisa Nurhayati Haris Nurhayati Nurhayati Pore, Gilbert Rahma Masdar Rahma Masdar Rudy Usman Rusli, Riswandi Selmita Paranoan Shanabilla, Shanabilla Tahir, Arief Rahmattullah Tenripada Tenripada Tenripada, Tenripada Widyakusuma, Annastry Yamin , Nina Yusnita Yamin, Nina Yuningsi Yuningsi Yusdin Gagaramusu