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Nur Sandi Marsuni
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journalofaccounting@pusdig.com
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Kelurahan Karunrung Kecamatana Rappocini kota Makassar
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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
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The Influence of Internal Control Systems, Human Resource Competence and Work Motivation on the Quality of Financial Reports (Study of Regional Apparatus Organizations in the City of Palu) Ahmad Rusdiaman; Jurana; Femilia Zahra; Sugianto
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to examine and analyze the partial and simultaneous effects of internal control systems, human resource competence, and work motivation on the quality of financial statements in Regional Apparatus Organizations (OPD) of Palu City. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to 82 respondents from 41 OPDs. The sampling technique used is a saturated sampling method. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. The results indicate that internal control systems, human resource competence, and work motivation have a positive and significant effect on the quality of financial statements, both simultaneously and partially. Human resource competence shows the most dominant influence compared to other variables. These findings suggest that improving the effectiveness of internal control systems, enhancing employee competencies, and strengthening work motivation are essential factors in producing reliable, relevant, and high-quality financial reports in the public sector. This study contributes to the public sector accounting literature by providing empirical evidence on the determinants of financial reporting quality at the local government level. Practically, the findings offer insights for policymakers to strengthen governance, accountability, and transparency in financial management.
Investor Trust in Securities Depository Institutions: A Phenomenological Literature Review in Emerging Capital Markets Budi Mawan Aris; Husnaeda; Irpan; Muchriana Muchran; A. Ifayani Haanurat
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to systematically examine and synthesize existing literature on investor trust in depository institutions within capital markets. Employing a qualitative literature review approach, this research integrates findings from prior empirical and conceptual studies to identify key determinants, theoretical perspectives, and emerging patterns related to trust formation. The analysis focuses on how investors perceive the role of depository institutions in ensuring the security, transparency, and reliability of securities ownership and transaction settlement systems. The results indicate that investor trust is primarily shaped by service quality, institutional reputation, system reliability, information transparency, and regulatory support. In particular, technological stability, secure electronic depository systems, and timely settlement processes significantly enhance investor confidence. Furthermore, trust is conceptualized as a multidimensional construct encompassing perceived security, legal certainty, and confidence in institutional integrity and professionalism. The findings also highlight that positive user experience and consistent system performance strengthen long-term trust, while system failures and lack of transparency may erode investor confidence. This study underscores the strategic role of depository institutions as a critical infrastructure in maintaining market integrity and fostering investor participation. By consolidating fragmented literature, this review contributes to the development of a comprehensive understanding of trust in capital market institutions and provides implications for policymakers and practitioners in improving service quality, regulatory frameworks, and technological resilience to sustain investor trust and market stability.

Page 6 of 6 | Total Record : 52

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