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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN IIJSE
Rudy Usman
Universitas Tadulako, Palu, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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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
E-Catalog V6: The Manifestation of Local Government Accountability in the Procurement of Goods and Services Jovan Christy Nugraha Labiro; Rudy Usman; Ridwan Ridwan; Muhammad Ilham Pakawaru
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.v9i2.10251

Abstract

This study aims to examine the accountability of goods and services procurement through the implementation of E-Catalog Version 6 at the Regional Development Planning Agency (BAPPEDA) of Central Sulawesi Province, specifically in the preparation of performance achievement reports. The study employs a qualitative approach using data collection techniques such as documentation and interviews. Data sources include the 2025 E-Catalog Version 6 policy document, goods and services procurement documents, and interview results with the Commitment-Making Official (PPK), Technical Activity Implementation Official (PPTK), and Goods and Services Manager. The research findings indicate that the implementation of E-Catalog Version 6 enhances transparency, accountability, and procurement efficiency through an integrated digital system that can be monitored in real-time. Simplified features, enhanced security, and the addition of administrative documents such as the Terms of Reference (TOR) support administrative orderliness and facilitate audits. However, implementation still faces challenges such as delays in account verification, limitations in network infrastructure, human resource capacity, and suboptimal integration of digital payments. The findings contribute to improving service quality through the integration of modern technology that facilitates service delivery to the public via local government procurement of goods and services.
Budget Transparency and Internal Control Systems in Enhancing Financial Reporting Quality Okto Irianto; Rudy Usman; Tini Adiatma
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p47-60.2026

Abstract

Purpose: This study examines the effects of budget transparency and internal control systems on financial reporting quality in local government, with public accountability as a mediating variable.Research Methodology: A quantitative explanatory approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied. Data were collected through questionnaires from 150 structural officials across 28 Regional Apparatus Organizations (Organisasi Perangkat Daerah [OPD]) in Merauke Regency, Indonesia, selected using proportional stratified random sampling.Results: Budget transparency (β = 0.298, p = 0.001) and internal control systems (β = 0.341, p < 0.001) significantly improve public accountability, with internal control systems as the strongest predictor. Public accountability significantly enhances financial reporting quality (β = 0.521, p < 0.001). Mediation analysis confirms that public accountability significantly mediates the relationship between budget transparency (β = 0.155, p = 0.021) and internal control systems (β = 0.178, p = 0.011) with financial reporting quality.Conclusions: Strengthening budget transparency, internal controls, and public accountability can improve local government financial reporting quality.Limitations: The study focuses only on structural officials in Merauke Regency, South Papua, limiting broader generalization.Contributions: This study highlights public accountability as an institutional mechanism linking governance practices and financial reporting quality, provides evidence from Eastern Indonesia, and offers practical insights for public sector governance reform by emphasizing the importance of internal control systems.
Co-Authors Andi Fathatul Khair Jovan Christy Nugraha Labiro Jurana Jurana Muhammad Ilham Pakawaru Okto Irianto Rahma Masdar Ridwan Ridwan Tini Adiatma