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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Educoretax IPSAR (International Public Sector Accounting Review)
Harsoyo, Allamanda Titania
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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DO CAPITAL EXPENDITURES HAVE A MODERATING EFFECT ON THE ASSOCIATION BETWEEN REGIONAL GOVERNMENT DEPENDENCE, SIZE AND FINANCIAL INFORMATION TRANSPARENCY? Firmansyah, Amrie; Sitorus, Laurenza; Harsoyo, Allamanda Titania
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2667

Abstract

This research aims to analyze the influence of dependence and size of local government on the transparency of financial information by using the proportion of capital expenditure as a moderating variable. Research was conducted in four cities and four regencies in Banten Province for five years (2018 - 2022). The method used is purposive sampling using secondary data from Regional Government financial reports and other related documents. Data was collected by accessing the official Regional Government website to search for financial information from 2018 to 2022. Hypothesis testing was carried out using multiple regression analysis for panel data. The research results show that the level of Regional Government dependency and the size of the Regional Government do not influence the transparency of Regional Government financial information, and capital expenditure does not play a moderating role in this relationship. This research implies the importance of transparency of Regional Government financial information as a monitoring medium for the community, especially in managing capital expenditure.
The impact of tobacco excise revenue sharing (DBH CHT) on public health with the number of cigarettes smoked as a moderating variable in East Java Province Nugroho, Edi; Harsoyo, Allamanda Titania; Ilyas, Guntoro; Dewi, Cynthia Atika; Siagian, Maria Florensia; Utomo, Rachmad
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1334

Abstract

This study aims to analyze the effect of Tobacco Excise Revenue Sharing Fund (DBH CHT) on public health in East Java Province with the number of cigarettes smoked as a moderating variable. One of the priorities in the allocation of DBH CHT is in the health sector, which is expected to increase the Public Health Index (IKM) with the right allocation. This study uses a quantitative method with secondary data sourced from the Directorate General of Fiscal Balance and the Central Statistics Agency covering the period 2019-2022. The hypothesis in this study was tested using the Multiple Linear Regression model for panel data. The results showed that DBH CHT had a positive and significant effect on IKM in East Java, while the number of cigarettes smoked did not significantly moderate the relationship. This shows that the allocation of DBH CHT is effective in improving public health, although cigarette consumption is still high. This study concludes that improving health facilities and programs funded by DBH CHT play an important role in improving public health, but controlling cigarette consumption is still a challenge.
APAKAH MODAL INTELEKTUAL MEMPENGARUHI KINERJA ORGANISASI DI SEKTOR PUBLIK INDONESIA? Harsoyo, Allamanda Titania; Mabrur, Azas
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3668

Abstract

This study aims to examine the effect of intellectual capital on organizational performance within the Ministry of Agrarian and Spatial Planning/National Land Agency (ATR/BPN). Data were collected through a structured online questionnaire distributed to 112 civil servants using a simple random sampling technique. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method to test the relationship between five dimensions of intellectual capital and organizational performance. The findings reveal that public organizational, social, technological, and relational capital have a significant positive effect on organizational performance, while public human capital does not show a significant influence. These results imply that strengthening organizational systems, digital transformation, and stakeholder collaboration is more crucial than relying solely on individual competence. The study provides practical guidance for public institutions to optimize knowledge-based resources in achieving effective and accountable governance.
Co-Authors Amrie Firmansyah Dewi, Cynthia Atika Edi Nugroho Ilyas, Guntoro Mabrur, Azas Siagian, Maria Florensia Sitorus, Laurenza Utomo, Rachmad