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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) IIJSE
Rahma Masdar
Universitas Tadulako, Palu, Indonesia
Economics, Econometrics & Finance

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The Effect of Participation and Community Supervision on the Village Fund Planning Process with Office Accountability as a Moderating Variable Andi Fathatul Khair; Rudy Usman; Jurana Jurana; Rahma Masdar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9392

Abstract

This study aims to analyze the influence of Community Participation and Community Oversight on the Village Fund Planning Process, as well as to test the conditional role of Official Accountability as a moderating variable. Using a quantitative method using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to data collected from Officials and community representatives in Dolo Barat District, the results of the study confirm that both Participation and Community Oversight directly contribute significantly to improving planning quality. The most important finding is the complex role of Official Accountability; on the one hand, official accountability strengthens the positive relationship between Community Participation and Planning, indicating optimal goal alignment between responsive officials and active communities. However, on the other hand, Official Accountability actually significantly weakens the positive influence of Community Oversight on Planning. This paradoxical effect indicates that a high level of accountability in Officials can trigger passive behavior or excessive trust from the community (Principals), thereby reducing the intensity and efficacy of the oversight function, which ultimately makes Community Oversight less effective as a driver of planning quality. This study concludes that although Official Accountability is needed to optimize Participation, the community needs to maintain a critical and non-passive attitude in supervision so that village development goals can be achieved optimally and sustainably
Tuntutan Kinerja Anggaran: Peran Partisipasi Anggaran Dan Pengawasan Pada Organisasi Perangkat Daerah Di Provinsi Sulawesi Tengah Riza Amalia Putri; Muhammad Iqbal; Rahma Masdar; Ridwan Ridwan
Jurnal Pajak dan Bisnis Vol 7 No 1 (2026): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v7i1.440

Abstract

Penelitian ini bertujuan untuk mengetahui peran partisipasi anggaran dan pengawasan pada organisasi perangkat daerah dalam menjawab tuntutan atas kinerja penggunaan anggaran perangkat daerah di Provinsi Sulawesi Tengah. Penelitian mengaplikasikan pendekatan survei pada metode kuantitatif, dengan perolehan data berasal dari 30 organisasi perangkat daerah sehingga setiap organisasi perangkat daerah diwakili atas 2 anggota yang memahami berperan langsung dalam pengelolaan anggaran berdasarkan teknik purposive sampling. Total sampel adalah 60 responden. Perolehan data berasal dari penyebaran kuesioner yang diterima kembali. Berdasarkan pengolahan data, ditemukan bahwa tuntutan atas kinerja anggaran pada organisasi perangkat daerah ditentukan oleh peran strategis partisipasi anggaran dan pengawasan yang terstruktur pada organisasi perangkat daerah. Peranan keduanya memberikan dampak yang baik atas realisasi atas penggunaan anggaran sehingga membentuk dasar tata kelola pemerintahan yang baik. Dengan mempertimbangkan faktor lain, penelitian ini terbatas pada pengungkapan atas partisipasi anggaran dan pengawasan dalam menjelaskan tuntutan kinerja anggaran perangkat daerah di Pemerintah Daerah Sulawesi Tengah.
The Role of Internal Control Systems in Improving the Quality of Financial Reports of Microfinance Institutions A. Asrah Baeduri; Betty Betty; Rahayu Indriasari; Rahma Masdar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9894

Abstract

This qualitative case study analyzes the role of internal control systems in improving financial report quality at Microfinance Institution (MFI) Mitra Surya Sejahtera, Pasangkayu Regency, using the COSO framework. Data were collected through in-depth interviews, observation, and documentation from management, finance department, and operational staff, with validity tested through triangulation.Results demonstrate that the internal control system significantly enhances financial report quality in terms of reliability, recording orderliness, and accountability. The control environment, supported by management's commitment to integrity and transparency, encourages employee work discipline. Control activities including transaction authorization, evidence completeness, and routine reconciliation effectively minimize recording errors. Regular financial communication and management monitoring further support the preparation of orderly and accountable reports. However, limitations were identified, including constrained human resources, suboptimal separation of functions, and a simple recording system. The study concludes that strengthening internal control systems is crucial for improving financial report quality and maintaining MFI operational sustainability. Findings contribute theoretically to micro-sector accounting literature and practically provide guidance for MFI managers in establishing transparent and accountable financial governance.
Co-Authors A. Asrah Baeduri Andi Fathatul Khair Betty Betty Jurana Jurana Muhammad Iqbal Rahayu Indriasari Ridwan Ridwan Riza Amalia Putri Rudy Usman