eJournal FEB Unmul (Fakultas Ekonomi dan Bisnis Universitas Mulawarman) / Journals of Economics and Business Mulawarman (JEBM)
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The Development of Auditor Competence in Detecting Fraud in the Public Sector
No full textAuditors are not expected to be forensic specialist while have responsibilities related to evaluate risk of fraud. Lack of fraud detection has become a criticism to auditor skill in public sector. This study aims to investigate the development of auditor competence in detecting fraud in the public sector, with a case study at Inspectorate of Malinau Regency. The study employs a qualitative descriptive method as its research approach. Data was gathered through in-depth interviews with experienced auditors, and documentation as secondary data. The findings highlight competence development through ongoing professional education has improved auditors’ abilities in three main aspect which is fraud analysis, technical proficiency in auditing, and problem-solving. However, this study also identifies the implementation faces constraints including limited technological proficiency, high workload, and short training duration. The results contribute theoretically to the development of public sector auditor competence and offer practical recommendations for the Government Internal Supervisory Apparatus (APIP) in designing effective and sustainable competency development program
Effectiveness of Stimulus Program Fund Management in North Bontang District, Bontang City
No full textThe stimulus program is a priority program of the Bontang City. The objective of the stimulus program is to improve welfare towards entrepreneurial independence and community empowerment in each sub-district. This study aims to determine the causes and efforts to improve the effectiveness of stimulus program fund management in one sub-district, such as North Bontang Sub-district. This study uses a qualitative descriptive approach for data collection techniques through semi-structured interviews and documentation. Key informants have direct experience with the stimulus program, including village officials, the head of the neighbourhood association, community groups, and integrated health service posts. Results show that the overall effectiveness of stimulus program fund management can be categorized as medium effective. However, there are significant variations in the effectiveness of management between activities and between subdistricts. The highest effectiveness was achieved in the provision of supplementary food, while empowerment activities such as urban farming still faced obstacles in achieving the expected performance. Factors contributing to the ineffectiveness of program management included timeliness, budgetary inconsistencies, and a lack of alignment between activities and the characteristics of community needs. Nevertheless, the program has performed well in terms of accountability, transparency, and accuracy of targets. It can be concluded that the management of stimulus programs in one of the subdistricts still needs to be improved in terms of effectiveness by adjusting the program to the needs of the beneficiary communit
Sustainability Assurance and The Role of Corporate Governance Characteristics: Evidence From The High-Profile Indonesian Public Listed Companies
No full textAlthough sustainability reporting has been mandated through POJK 51/2017, assurance practices on sustainability reports in Indonesia remain voluntary with only 40% adoption rate. This study examines how corporate governance characteristics influence the selection of Public Accounting Firms (KAPs) as sustainability assurance providers in Indonesian high-profile companies during 2022-2024. Using binary logistic regression on 51 firm-year observations from 17 Indonesia Stock Exchange-listed companies, the study tests the effects of board size, board meeting frequency, proportion of women directors, and audit committee financial expertise on assurance provider choice. Analysis uses binary logistic regression with SPSS version 26. The results reveal three significant findings: Board size significantly increases the likelihood of selecting KAPs by 74.8%, women board members dramatically enhance this probability; and audit committee financial expertise significantly increases KAP selection with board meeting frequency shows no significant effect, indicating that meeting quality matters more than frequency in strategic assurance decisions. This study contributes by: (1) extending legitimacy theory demonstrating that board size, gender diversity, and financial expertise enhance assurance credibility in emerging markets; (2) providing actionable insights for companies to strengthen board composition and for regulators to develop evidence-based assurance policie
The Role of Corporate Social Responsibility (CSR) in Moderating the Relationship Between Liquidity and Profitability on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)
No full textIn the context of global economic challenges, company value remains a critical indicator of a company’s success, especially for those listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The main financial factors that influence company value are liquidity and profitability, while Corporate Social Responsibility (CSR) is considered a moderating element that can improve stakeholder perception through signal theory. This study aims to analyze the role of CSR in moderating the relationship between liquidity and profitability on company value in manufacturing companies. This study uses multiple linear regression and moderation analysis with purposive sampling techniques, resulting in 160 sample data. The findings show that liquidity has a positive and significant impact on company value. However, CSR disclosure cannot strengthen or weaken the relationship between liquidity and profitability on the company’s value. These results suggest that in the manufacturing sector, investors prioritize direct financial indicators such as liquidity over profitability and CSR as moderating factors during the period studied. This study suggests that management should focus on optimizing liquidity and integrating CSR to build long-term investor confidence, which contributes to sustainabilit
The Role of Organizational Commitment Mediation in the Influence of Organizational Trust on Knowledge Sharing
No full textThis study aims to analyze the influence of organizational trust and organizational commitment on knowledge sharing. The data used are primary data collected via questionnaires from 120 respondents with a data collection technique of purposive sampling. Then, the existing data were analyzed using PLS-SEM through SmartPLS 4. The results of the study show that organizational trust has a positive effect on organizational commitment and knowledge sharing, organizational commitment has a positive effect on knowledge sharing, and organizational commitment mediates the influence of organizational trust on knowledge sharing. Meanwhile, this study was conducted to contribute knowledge and become an important reference for organizations in understanding the relationship between organizational trust on knowledge sharing through organizational commitment to increase the effectiveness of the role of members in the organizatio
Green Marketing Strategy to Overcome Barriers Exports of Micro, Small and Medium Enterprises (MSMEs)
No full textThis study aims to explain the transformation of MSME marketing strategies in general through a green marketing approach to overcome export barriers. This study focuses on handicraft and beverage MSMEs in South Kalimantan Province. The research method uses a qualitative approach with a sample of 30 respondents, consisting of business actors and consumers from various districts in South Kalimantan, Indonesia. The results show that the marketing mix of MSMEs (products, prices, promotions, and distribution) has not been effective in overcoming export barriers. The product and price of MSMEs are relatively good, but the promotion and distribution aspects are still weak. In addition, the internal and external factors of MSMEs are not optimal. Field data reveal the awareness of MSME actors towards environmentally friendly marketing aspects, such as the use of green packaging and sustainable promotion, which is a new focus in interpreting research results with a green marketing approach. Thus, the green marketing approach provides a new perspective for the transformation of MSME marketing strategies to be more comprehensive and sustainable in facing export challenges. This change in marketing strategy is expected to increase the readiness and competitiveness of MSME exports. In addition, government support in the form of regulations, marketing channels, and adequate access to capital is important so that MSMEs are better prepared to enter the export marke
The Influence of Principal Managerial Skills on the Effectiveness of Educational Financing Management at Qordova Integrated Islamic Elementary School
No full textThis study aims to analyze the influence of the principal's managerial skills on the effectiveness of educational funding management at Qordova Integrated Islamic Elementary School in Bandung Regency. Educational funding management is a crucial aspect in supporting the quality of educational services, thus requiring effective planning, organization, implementation, and supervision. The principal has a strategic role in ensuring that funds sourced from BOSP and parental contributions can be allocated efficiently, on target, transparently, and accountably. The sample size in this study was 39 respondents. This study used a quantitative descriptive method with an associative approach. Primary data were obtained through a Likert-scale questionnaire given to all teachers of Qordova Integrated Islamic Elementary School as respondents (total sampling). Analysis techniques included validity testing, reliability testing, simple linear regression analysis, and t-tests to test the significance of the influence between variables. The results showed that the principal's managerial skills were in the good category, and the effectiveness of educational funding management was in the very good category. The results of the regression test showed that the principal's managerial skills had a significant effect on the effectiveness of educational funding management. These findings confirm that managerial competence in carrying out the POAC (Planning, Organizing, Actuating, and Controlling) function directly contributes to the efficiency of fund use, transparency of reporting, and financial support for learning quality. Therefore, improving the principal's managerial competence is a key factor in optimizing school financial managemen
The Influence of Brand Ambassadors and Digital Marketing on Purchase Decisions Through Brand Trust of Whiskas Cat Food Products Among Cat Owners in Samarinda
No full textThis research aims to analyze the influence of brand ambassadors and digital marketing on the purchase decisions of Whiskas cat food products through brand trust in Samarinda. The method used in this study is a quantitative approach with SEM-PLS analysis. The results show that brand ambassadors have a significant positive effect on brand trust and purchase decisions. Conversely, digital marketing does not show a significant effect on brand trust but positively contributes to purchase decisions. Brand trust mediates the influence of brand ambassadors on purchase decisions, while it does not mediate the influence of digital marketing. These findings provide important implications for Whiskas' marketing strategy in enhancing consumer trust and the effectiveness of marketing campaign
Bagaimana Konsep Siklus Akuntansi Berkelanjutan Berbeda dari Praktik Siklus Akuntansi Tradisional dalam Pelaporan Perusahaan Indonesia? Literature Review
No full textKajian literatur ini bertujuan untuk mengidentifikasi perbedaan antara konsep sustainable accounting cycle (siklus akuntansi berkelanjutan) dengan praktik traditional accounting cycle (siklus akuntansi tradisional) dalam pelaporan korporat di Indonesia. Kajian ini mensintesis berbagai temuan dari artikel ilmiah, dokumen regulasi, dan laporan institusional baik nasional maupun internasional untuk mengkaji dinamika akuntabilitas korporat yang berkembang di Indonesia. Hasil tinjauan menunjukkan bahwa siklus akuntansi berkelanjutan cenderung melampaui batas waktu pelaporan tahunan, melibatkan aktor yang lebih luas, serta mengandalkan mekanisme pelaporan terintegrasi yang merujuk pada standar seperti GRI Standards dan panduan pelaporan keberlanjutan dari OJK. Kajian ini menyimpulkan bahwa meskipun implementasi akuntansi berkelanjutan di Indonesia masih dalam tahap awal, adopsinya menjadi penting untuk meningkatkan transparansi, penciptaan nilai jangka panjang, serta kinerja keberlanjutan perusahaa
Analisis Indeks Kemiskinan Multidimensi Kalimantan Timur
No full textKemiskinan multidimensi adalah konsep kemiskinan yang tidak hanya berdasarkan dimensi pendapatan dan pengeluaran, namun memasukkan pula dimensi pendidikan, kesehatan dan standar hidup. United National Development Program (UNDP) dan Oxford Poverty and Human Development Initiative (OPHI) mengumumkan skema penilaian baru yang tertera dalam Human Development Report 2010 untuk mengukur kemiskinan dengan perhitungan Multidimensional Poverty Index (MPI). Indikator dimensi dalam MPI dapat dimodifikasi sesuai situasi daerah penelitian. Penelitian ini bertujuan untuk mengukur komponen pembentuk kemiskinan yang ada di Provinsi Kalimantan Timur menggunakan Dimensi Kemiskinan Multidimensial. Jenis penelitian ini yaitu kualitatif, Penelitian ini menggunakan metode Analisis Faktor dengan menggunakan data sekunder yang diperoleh dari SDKI dengan jumlah 1212 responden dan diolah dengan menggunakan program IBM SPSS versi 23. Hasil penelitian menemukan beberapa temuan menarik, diantaranya adalah daerah yang secara formal memiliki pendapatan perkapital paling besar justru masih terdapat persentase rumah tangga miskin. Selain itu dari dimensi standar hidup layak ditemukan kasus menarik dimana tidak semua individu yang masuk dalam kategori miskin secara multidimensi mengalami kemiskinan secara pengeluara