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All Journal Reviu Akuntansi dan Bisnis Indonesia Bussman Journal : Indonesian Journal of Business and Management
Widyaningsih, Ria Ekanindya
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Economics, Econometrics & Finance

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PERAN SOSIAL MEDIA DALAM MENINGKATKAN PARTISIPASI PUBLIK DALAM PROSES PERENCANAAN ANGGARAN DI KOTA SEMARANG Widyaningsih, Ria Ekanindya
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.322

Abstract

This study aims to analyze the influence of social media users on government budgeting in the City of Semarang, considering the mediating role of public trust and the moderating roles of social media users' perceptions and the ease of social media usage. The population of this study consists of all residents of the City of Semarang, with a total of 400 respondents. Data collection was conducted by distributing questionnaires online and randomly via Instagram and WhatsApp platforms. The analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS) to test direct, indirect, and moderation effects. The results indicate that social media users have a direct influence on budgeting, with significant roles played by the moderating variables of users’ perceptions of social media and the ease of social media usage. The variable of users’ perceptions of social media moderates by strengthening the influence of social media users on budgeting, whereas the ease of social media usage moderates by weakening the influence, although still significant. Social media users also have an indirect positive and significant influence on budgeting through the mediating variable of public trust, meaning that public trust in the government during the budgeting process can be enhanced through interactions or transparency facilitated by social media users. In the structural model testing, the Adjusted R-Square value is 0.295, indicating that the model's ability to explain the budgeting variable (endogenous) is relatively low, with the remaining influence attributed to other independent variables not measured in this study. Future research is recommended to include other variables that may influence budgeting and to adopt a qualitative approach to explore the relationships among the variables found
Implementasi Sistem Whistleblowing Berbasis Web-Based dalam Rangka Memitigasi Risiko Fraud oleh Inspektorat Daerah Perdana, Halim Dedy; Muktiyanto, Ali; Hadiwidjaja, Rini Dwiyani; Widyaningsih, Ria Ekanindya
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.28083

Abstract

Latar Belakang: Fenomena korupsi yang terjadi di Indonesia menunjukkan tren yang meningkat. Hal ini ditunjukkan dari Indeks Persepsi Korupsi (IPK) Indonesia yang mengalami penurunan menjadi 37 di tahun 2020 dari 40 di tahun 2019 dengan rangking 102 dari 180 negara. Berbagai mekanisme korupsi telah mendorong pemerintah menentukan strategi anti-fraud dengan mengembangkan sistem aduan kecurangan. Keberadaan sistem whistleblowing menjadi faktor yang mendorong auditor internal pemerintah (inspektorat daerah) lebih berani memproses kecurangan yang terjadi.Tujuan: Penelitian ini bertujuan untuk mereplikasi dan mengimplementasikan sistem anti-fraud berbasis digital atau web-based, yaitu sistem whistleblowing (Sistem Aduan Kecurangan) (SiDAK) yang digunakan oleh auditor internal pemerintah (inspektorat daerah) untuk menerima aduan kecurangan yang ada di lingkungan pemerintahanMetode Penelitian: Metoda penelitian dilakukan dengan dua tahap: 1) pengujian model whistleblowing dengan metoda Focus Group Discussion (FGD) dan interview yang melibatkan subjek auditor internal pemerintah di Kabupaten Manggarai Barat dan Kabupaten Ende Provinsi Nusa Tenggara Timur (NTT) dan 2) desain sistem whistleblowing berbasis digital yang akan diterapkan 2 (dua) Inspektorat tersebut.Hasil Penelitian: Hasil FGD dan interview adalah model whistleblowing yang mempertimbangkan aspek perilaku auditor pemerintah.Keaslian/Kebaruan Penelitian: Penelitian in imengintegrasikan pengujian model whistleblowing berbasis perilaku auditor internal pemerintah daerah dengan perancangan system whistleblowing digital yang aplikatif di tingkat Inspektorat Daerah
Co-Authors Hadiwidjaja, Rini Dwiyani Halim Dedy Perdana Muktiyanto, Ali