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Published by Politeknik Negeri Padang
ISSN : 18583687     EISSN : 26571080     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 182 Documents
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Ketidakpastian Regulasi, Opini Publik Digital, dan Risk-Based Decision Orientation Annisa Pramesti; Maria Marlina
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.403

Abstract

The development of social media as a space for public opinion formation has created new challenges for organizations in responding to regulatory dynamics and digital pressure. This study aims to analyze the effect of regulatory uncertainty and digital public opinion on risk-based decision orientation, with business risk perception as a mediating variable. This research uses a quantitative approach with data obtained from Instagram comments on the @ngertisaham account related to the issue of private gas station policy. Data were collected through Python-based scraping, followed by preprocessing, sentiment analysis, and statistical testing using STATA. The final sample consisted of 1,569 observations. The analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, Structural Equation Modeling (SEM), and mediation testing using medsem. The results show that regulatory uncertainty and digital public opinion have a positive and significant effect on risk-based decision orientation, both directly and indirectly through business risk perception. In addition, business risk perception partially mediates the effect of regulatory uncertainty and digital public opinion on risk-based decision orientation. These findings indicate that regulatory dynamics and digital public opinion can serve as external risk signals in strategic risk-based decision-making.
Antara Kepatuhan Formal dan Akuntabilitas Substantif: Menilik Pengelolaan Barang Milik Daerah pada Dinas Perhubungan Kota Pariaman Putri Wahyuni; Amy Fontanella; Desi Handayani
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.416

Abstract

Regional asset management stands at the intersection of regulatory compliance and substantive accountability, yet the tension between these two imperatives remains underexplored, particularly under newly enacted regulations. This study investigates the management of regional fixed assets (Barang Milik Daerah/BMD) at Dinas Perhubungan of Pariaman City, evaluated against Regulation of the Minister of Home Affairs Number 7 of 2024. Employing a qualitative case study design, data were gathered through semi-structured interviews with six purposively selected informants, direct observation, and documentary analysis, with validity ensured through source triangulation and assessed against credibility, transferability, dependability, and confirmability criteria. Findings reveal that while all sixteen asset management stages have been formally executed in accordance with regulatory prescriptions, substantive compliance characterized by consistent norm internalization and quality-oriented practices remains partial. Drawing on Compliance Theory, Institutional Theory, and the public accountability framework, this study uncovers a critical institutional decoupling: organizations demonstrate coercive isomorphism in procedural adherence, yet normative and mimetic institutional pressures have not translated into genuine practice transformation. Key deficiencies persist in asset valuation, disposal, inventory accuracy, and management information system utilization. This study contributes a multi-theoretical diagnostic framework for evaluating BMD governance and argues that bridging the compliance–accountability gap requires simultaneous investment in human capacity development, integrated information systems, and strengthened internal oversight.

Page 19 of 19 | Total Record : 182

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