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All Journal Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi Journal of Contemporary Accounting Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara 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
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 Energy 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

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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.
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.
Symbolic accountability and the corruption control crisis in Indonesian villages Nina Yusnita Yamin; Haryono Pasang Kamase; Selmita Paranoan; Fikry Karim
Integritas: Jurnal Antikorupsi Vol 12 No 1 (2026): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v12i1.1551

Abstract

Village financial management, which is vulnerable to fraud, requires the implementation of more substantive accountability—going beyond mere administrative compliance. This study aims to explore why corrupt behavior persists in day-to-day administration despite extensive reforms in village financial accountability. It employs a qualitative method using a multiple-case study design at the village level in Poso Regency, Central Sulawesi. This study reveals that existing financial management regulations and audit mechanisms tend to foster symbolic accountability. Administrative-based financial reporting, oversight, and audits—often treated as mere compliance—are more frequently used to secure funds, mitigate the risk of audit findings, and maintain political legitimacy rather than to strengthen public oversight. On the other hand, citizen participation has been reduced to a mere formality due to restrictions on oversight imposed by complex procedures and regulations. Consequently, budget implementation report’s function more as symbols of accountability—merely fulfilling obligations—rather than as effective internal control instruments to prevent corruption. This finding further underscores that village governance with low capacity is vulnerable to symbolic accountability. Therefore, more context-specific, inclusive, and meaningful participatory mechanisms are required.
Assessing Technical, Cognitive, and Psychological Readiness of Prospective Auditors in the Era of Artificial Intelligence Raff Iwata Anugrah Lamusa; Haryono Pasang Kamase; 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.
Do Financial Performance and Corporate Social Responsibility Disclosure Matter to Investors? Evidence from the Indonesian Energy Sector Muliati Muliati; Kasmawati Kasmawati; Arung Gihna Mayapada; Haryono Pasang Kamase
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 Role Of Health Function Expenditure In Achieving Sdg 3 Moderated By Apip And Iepk In Indonesia Moh Agil; Haryono Pasang Kamase; Muhammad Ikbal Abdullah; Fikry Karim
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10614

Abstract

Health is a central pillar of sustainable development and a key priority within Sustainable Development Goal 3 (SDG 3), yet Indonesia continues to face persistent health disparities across regions despite increasing public health expenditure. This study examines whether health function expenditure effectively improves SDG 3 outcomes and investigates the moderating roles of internal government supervision and corruption control. Using panel data from Indonesian provincial, district, and municipal governments for the post-pandemic period, this research applies regression and moderation analysis to assess the relationships among health expenditure, SDG 3 achievement, the capacity of the Government Internal Supervisory Apparatus (APIP), and the Effectiveness of Corruption Control Index (IEPK). The findings indicate that health function expenditure positively influences SDG 3 outcomes, and this effect is significantly strengthened when supported by effective internal supervision and strong corruption control. These results highlight that budget size alone is insufficient; governance quality plays a crucial role in translating expenditure into health improvements. The study contributes to the literature by integrating fiscal policy and governance perspectives and provides policy-relevant insights for strengthening accountability mechanisms to accelerate SDG 3 achievement in Indonesia.
Co-Authors Abdullah, Muhammad 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 Fikry Karim Furqan, Andi Chairil Gilbert Pore Gunarsa, Arif Harun Harun Herawaty Kurnia, Yusriyani Jamaluddin Jamaluddin Jamaluddin Jamaluddin Kasmawati Kasmawati Latifah Sukmawati Yuniar M. Ikbal Abdullah M. Ikbal, M. Moh Agil Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Ilham Pakawaru Muhammad Natsir Muliati Muliati Ni Nyoman Selviana Nina Yamin Nina Yusnita Yamin Nina Yusnita Yamin Nur Islami, Annisa Nurhayati Haris Nurhayati Nurhayati Raff Iwata Anugrah Lamusa Rahma Masdar Rudy Usman Rusli, Riswandi Selmita Paranoan Shanabilla, Shanabilla Tenripada Tenripada Tenripada Tenripada, Tenripada Widyakusuma, Annastry Yamin , Nina Yusnita Yuningsi Yuningsi Yusdin Gagaramusu