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The Contrarian: Finance, Accounting, and Business Research
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29639743     EISSN : 2986190X     DOI : https://doi.org/10.58784/cfabr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The Contrarian: Finance, Accounting, and Business Research (CFABR) is written in English and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
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Search results for , issue "Vol. 4 No. 2 (2025)" : 4 Documents clear
Analysis gender-responsive budget implementation (Study of the 2019-2023 regional budget of North Sulawesi Province) Sondakh, Lidya Rilly Eveline; Engka, Daisy S. M.; Walewangko, Een Novritha
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.258

Abstract

Gender-responsive budgeting is an approach that integrates gender equality and equity objectives into public budgeting processes. This approach encourages local governments to apply a gender perspective in identifying processes, resource allocations, and institutional mechanisms. This study aims to explore the implementation of gender-responsive budgeting in North Sulawesi Province during the 2019–2023 fiscal years. A descriptive qualitative method was employed, utilizing secondary data sources such as policy documents and government reports. The findings reveal that a regional regulation mandating gender-responsive budgeting has been issued to all Local Government Agencies (SKPD) under the North Sulawesi Provincial Government. Several programs aimed at promoting gender equality have been implemented; however, certain budget allocations remain limited and do not fully reflect the principles of gender-responsive budgeting, particularly in terms of commitment to gender transformation as part of regional fiscal innovation. These findings highlight the need for strengthened political commitment and more consistent integration of gender perspectives in regional budgeting practices.
The influence of regional original revenue, general allocation fund, and special allocation fund on gross regional domestic product through capital expenditure in North Sulawesi Province for the 2011–2022 period Lalimbat, Sepriani; Kumenaung, Anderson Guntur; Rorong, Ita Pingkan F.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.260

Abstract

The amendment of Law Number 22 of 1999 to Law Number 32 of 2004 represents a policy initiative by the central government to grant broader autonomy to local governments, allowing them to manage their own administrative and financial affairs with minimal intervention. In this context, local governments also gain wider authority to utilize financial resources in accordance with regional needs and the aspirations of the local population. This study aims to examine the influence of Regional Original Revenue, the General Allocation Fund, and the Special Allocation Fund on Gross Regional Domestic Product, with Capital Expenditure serving as an intervening variable in the Provincial Government of North Sulawesi. The research utilizes secondary data obtained from the Regional Revenue and Expenditure Budget Realization Reports of North Sulawesi Province and the Central Bureau of Statistics for the period 2011–2022. The relationships among variables are analyzed using multiple linear regression and path analysis. The results show that Regional Original Revenue and the General Allocation Fund have a significant positive effect on Capital Expenditure, while the Special Allocation Fund has no significant effect. Regional Original Revenue also has a significant positive effect on Gross Regional Domestic Product. In contrast, the General Allocation Fund and the Special Allocation Fund have no significant effect on Gross Regional Domestic Product. Meanwhile, Capital Expenditure has a significant positive effect on Gross Regional Domestic Product.
Preventing fraud in village financial management: the role of competence, systems, and anti-fraud awareness Mega, Katryn Natania; Tinangon, Jantje J.; Walandouw, Stanley Kho
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.319

Abstract

Fraud is an illegal act in the form of deception, concealment, or violation of trust committed by a person or organization with the aim of obtaining money, property, services, or to protect personal or business interests. Prevention of fraud needs to be done so that the organization, in this case the village government, does not suffer losses. The purpose of this study is to examine and analyze the influence of the competence of village apparatus and the village financial system on fraud prevention, as well as to examine and analyze whether anti-fraud awareness can moderate the influence of the competence of village apparatus and the village financial system on fraud prevention. This research was conducted in villages in East Bolaang Mongondow Regency, with all village heads and finance heads as respondents. The data analysis process to determine the results for outer model testing, inner model testing, and hypothesis testing. The results of this study are that the village apparatus competence and the village financial system have a significant positive effect on fraud prevention. This means that the higher the competence of village apparatus and the better the implementation of the village financial system application, the greater the prevention of fraud. The next result is that anti-fraud awareness strengthens the influence of village apparatus competence on fraud prevention. However, anti-fraud awareness weakens the influence of the village financial system on fraud prevention.
The Influence of Achievement Needs and Employee Competencies on Career Achievement Wibisono, Galih; Hanif Mauludin
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.330

Abstract

This study examines the influence of achievement needs on career achievement and investigates the mediating role of employee competence among staff members of the Class I Correctional Institution in Malang. Employing an explanatory quantitative design, data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The findings reveal that the need for achievement has a positive and significant effect on both employee competence and career achievement. Furthermore, employee competence exerts a significant positive influence on career achievement and mediates the relationship between achievement needs and career outcomes. These results indicate that employees’ intrinsic drive to excel not only enhances their career achievement directly but also indirectly through competence improvement. Theoretically, this study contributes to the extension of McClelland’s Achievement Motivation Theory by demonstrating its applicability in a high-stress, bureaucratic public organization such as a correctional institution. Practically, the findings highlight the importance of developing programs that simultaneously foster achievement motivation and enhance competencies through training, recognition, and structured career pathways. Strengthening these aspects can improve both individual career advancement and organizational performance within correctional settings.

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