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All Journal Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Economic and Business Horizon
Abdullah, M. Ikbal
Unknown Affiliation
Economics, Econometrics & Finance

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Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

Abstract

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.
CONTINGENCY STUDY OF FINANCIAL FRAUD IN VILLAGES: THE ROLE OF LOVE OF MONEY, RELIGIOSITY, AND MORALITY Liise, Sesika; Yamin, Nina Yusnita; Abdullah, M. Ikbal; Paranoan, Selmita; Yuniar, Latifah Sukmawati
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.724

Abstract

Grounded in contingency theory, this study explores how religious beliefs and the love of money affect the propensity to commit fraud within the context of Village Financial Management, with morality examined as a moderating variable. Contingency theory posits that organizational behaviour and control effectiveness depend on situational factors; therefore, differences in moral standards, religious values, and financial attitudes may lead to varying tendencies toward fraudulent behaviour. The research was conducted in 64 village administrations in Sigi Regency, involving 117 village officials as respondents. SEM–PLS was used to analyze the data. The results show that love of money has a positive and significant effect on fraud tendency. In contrast, religiosity has no significant effect, indicating that religious values are not always reflected in financial behaviour. Morality also fails to moderate the impact of love of money on fraud. These findings highlight the dysfunction of authority and lack of functional separation that weaken anti-fraud efforts. The study emphasizes the need to strengthen internal control systems and cultivate ethics and integrity among village officials as part of improving accountability and supporting sustainable village development.
DO INSTITUTIONAL AND FAMILY OWNERSHIP INFLUENCE TAX AGGRESSIVENESS? EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023 Putra, Mohamad Raffi Cendika; Parwati, Ni Made Suwitri; Furqan, Andi Chairil; Abdullah, M. Ikbal
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.818

Abstract

This research investigates the impact of institutional and family shareholding structures on corporate tax aggressiveness, while evaluating the role of ownership structures as a control mechanism in mitigate tax avoidance. The methodological framework is based on a quantitative approach, with multiple linear regression as the primary analytical tool for evaluating the influence of independent variables on the dependent construct in Stata 17.0. Using a purposive sampling approach, the final research dataset comprises 90 firm-year observations from 18 manufacturing entities that maintained continuous listings on the Indonesia Stock Exchange between 2019 and 2023. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The findings reveal that family ownership has no significant impact on tax aggressiveness, suggesting that family involvement in the ownership structure has yet to suppress tax avoidance effectively. Similarly, institutional ownership does not significantly influence tax aggressiveness, suggesting that institutional investors have not served as an effective monitoring mechanism for corporate fiscal policies. Theoretically, these results confirm the relevance of Agency Theory Type II in explaining the role of majority shareholders, specifically institutional and family entities, in overseeing corporate decisions to prevent tax avoidance. Practically, this study provides insights for regulators, investors, and corporate management in designing governance frameworks and ownership structures that promote tax compliance while minimizing legal and reputational risks.
The Effect of Internal Control and Organizational Governance on Fraud Prevention with Commitment as a Moderating Variable Masdar, Rahma; Amir, Andi Mattulada; Abdullah, M. Ikbal; Pattawe, Abdul; Usman, Rudy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5191

Abstract

Universities managing public funds must ensure accountability and transparency, yet corruption cases show fraud remains a serious risk. This study aims to analyze the influence of internal control systems and organizational governance on fraud prevention, with organizational commitment as a moderating variable. The research method uses a quantitative approach with an explanatory design, involving employees of universities with public service agency status as respondents. Primary data were collected through questionnaires compiled based on COSO indicators, governance principles, and dimensions of organizational commitment. The analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling using WarpPLS 8.0. The results show that internal control systems and organizational governance have a significant positive effect on fraud prevention. Organizational commitment weakens the effect of internal control systems on fraud prevention but strengthens the effect of governance. These findings confirm that the success of control and governance systems depends not only on formal procedures but also on employee emotional attachment and loyalty to the organization. This study integrates Agency Theory and Organizational Support Theory in explaining fraud prevention mechanisms. The results provide recommendations for universities to strengthen the culture of integrity through a combination of internal control, good governance, and organizational commitment.
Co-Authors Abda Abda Abdul Pattawe Amir, Andi Mattulada betty betty Femilia Zahra Fikry Karim Furqan, Andi Chairil Haryono Pasang Kamase Latifah Sukmawati Yuniar Liise, Sesika Masruddin Megawati, Nani Meldawati, Lucyani Muhammad Din Munawarah Munawarah, Munawarah Nasrun Naida Nina Yusnita Yamin Parwati, Ni Made Suwitri Pore, Gilbert Putra, Mohamad Raffi Cendika Rahma Masdar Rudy Usman Selmita Paranoan Suryadi Hadi Yamin, Nina