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Riset Akuntansi dan Portofolio Investasi
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29882168     EISSN : 29882176     DOI : https://doi.org/10.58784/rapi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Riset Akuntansi dan Portofolio Investasi is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Portofolio Investasi will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Portofolio Investasi is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 3 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2026)" : 3 Documents clear
Akuntabilitas dan transparansi pengelolaan keuangan desa pada Desa Komus Ii Timur Kabupaten Bolaang Mongondow Utara Einar, Einar; Gamaliel, Hendrik; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.428

Abstract

Effective village financial management is fundamental to strengthening good governance at the local level. This study investigates the implementation of accountability and transparency in village financial management at Komus II Timur Village, North Bolaang Mongondow Regency, Indonesia. Employing a qualitative case study approach, data were collected through interviews, observations, and document analysis involving village officials, the Village Consultative Body, and community representatives. The findings reveal that accountability and transparency have been largely institutionalized across the planning, implementation, administration, reporting, and accountability stages, particularly through participatory decision-making, orderly financial administration, timely reporting, and public access to financial information. However, capacity constraints and uneven regulatory understanding among village officials remain notable challenges. The study underscores the importance of continuous capacity building and strengthened oversight mechanisms to enhance accountable and transparent village financial governance.
Pengaruh anggaran berbasis kinerja, transparansi, dan akuntabilitas, terhadap kinerja pegawai di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Kepulauan Talaud Maparipe, Arseta; Morasa, Jenny; Kapojos, Peter M
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.438

Abstract

This study aims to examine the effect of performance-based budgeting, transparency, and accountability on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of the Talaud Islands Regency. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 49 employees of BPKAD Talaud Islands Regency. The data were analyzed using multiple linear regression. The results indicate that performance-based budgeting does not have a significant effect on employee performance. In contrast, transparency and accountability have a positive and significant effect on employee performance. Simultaneously, performance-based budgeting, transparency, and accountability significantly influence employee performance. These findings highlight the importance of strengthening transparency and accountability practices in local government financial management to improve the performance of public sector employees.
Evaluasi sistem pengendalian internal, transparansi dan akuntabilitas dalam pengelolaan dana desa (Studi kasus di Desa Pulutan Utara, Kecamatan Pulutan, Kabupaten Kepulauan Talaud) Sumare, Cristiano; Tinangon, Jantje J.; Kindangen, Wulan D.
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.445

Abstract

Accountable and transparent village fund management is a primary pillar of good village governance; however, its practice is often hindered by weak supervision systems and limited access to public information. This study aims to evaluate the effectiveness of the Internal Control System (ICS), transparency, and accountability in managing Village Funds in Pulutan Utara Village. Employing a descriptive qualitative method with a case study approach, data were collected through in-depth interviews and observations involving village officials and the community. The results indicate that the ICS has operated effectively structurally and administratively based on the five elements of the Government Internal Control System; yet, its function as social control remains suboptimal due to a lack of community involvement. Fund management accountability has performed well vertically towards the local government, but horizontal accountability to the community is still highly limited. Similarly, transparency functions adequately in a formal sense through village deliberations, but sustainable information accessibility remains weak due to the minimal use of written and digital media. This study implies that the fulfillment of administrative (vertical) obligations must be balanced with innovations in public information disclosure to realize substantive community participation in preventing potential deviations.

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