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All Journal Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Journal of Contemporary Accounting Jurnal Abdi Insani JURNAL ILMIAH GLOBAL EDUCATION Amkop Management Accounting Review (AMAR) Accounting Studies and Tax Journal Adpebi Science Series Sasambo: Jurnal Abdimas (Journal of Community Service) E-Jurnal Akuntansi
Haryono Pasang Kamase
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako, Palu
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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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.
Co-Authors Abdullah, M. Ikbal Alfrianti, Alda Audrey Pramesti Pallawarukka betty betty Dewi, Ni Sayu Kadek Era Susipta Ernawaty Usman Erwinsyah Erwinsyah Fadila, Nurul Furqan, Andi Chairil Gilbert Pore Gunarsa, Arif Harun Harun Jamaluddin Jamaluddin Kusuma, Guan M. Ikbal Abdullah Masrudin Masrudin, Masrudin Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Natsir Mustamin Mustamin Nina Yamin Nina Yusnita Yamin Nur Islami, Annisa Nurhayati Haris Nurhayati Nurhayati PAKAWARU, Muhammad Ilham Pore, Gilbert Rahma Masdar Rusli, Riswandi Selmita Paranoan Tahir, Arief Rahmattullah Tenripada Tenripada Tenripada, Tenripada Yamin , Nina Yusnita Yamin, Nina Yusdin Gagaramusu